电信企业是市场经济的独立利益主体,不仅具有利益驱动下实施纳税筹划的内在要求,现实法律规定也提供了纳税筹划的客观条件。电信企业在纳税筹划时,要做好正确的目标定位,充分利用国家对电信企业的税收优惠,做好纳税筹划的成本收益分析,在实现涉税零风险同时,选择最佳筹划方案。 Telecommunication enterprises are the independent main body of the market economy. They not only have the inherent requirements of implementing tax planning driven by profit, but also provide the objective conditions for tax planning. In the process of tax planning, telecom enterprises should make the right target orientation, make full use of the state tax concessions for telecom enterprises, analyze the cost and benefit of tax planning, and select the best plan while realizing zero tax risk.