在供给侧改革背景下,通过税收筹划降低税负就成为企业降低制度性交易成本的重要方法之一。企业所得税是企业税负在企业税负中占有很大比重,围绕企业所得税的税收筹划显得格外重要。企业可以根据企业自身的生产经营特点,严格按照税收法律法规的规定,重点围绕纳税人身份、收入、成本费用等方面开展,始终遵循合法性原则、成本效益性原则、全局性原则和风险收益对等原则,在满足企业财务利益最大化的前提下,实现涉税零风险。 Under the background of supply-side reform, reducing the tax burden through tax planning has become one of the most important ways to reduce the institutional transaction costs. Corporate income tax is the corporate tax burden in the enterprise account for a large proportion of tax around the corporate income tax planning is particularly important. Enterprises can follow the characteristics of their own production and management, in strict accordance with the provisions of tax laws and regulations, focusing on taxpayers identity, income, cost and other aspects of the development, and always follow the principle of legality, cost-effectiveness, the principle of overall and risk-return And other principles, to meet the maximization of corporate financial interests under the premise of zero tax-related risks.