纳税筹划是指纳税人或代理人在不违法的前提下,自觉地运用税收、会计、法律、财务等综合知识来降低税收成本,以服务于企业价值最大化的经济行为。由于企业所得税难以转嫁、相对而言税负重,而且由于其税负弹性大、可筹划空间大,故越来越多的企业开始重视企业所得税的筹划。本文以苏宁为例,对其纳税筹划进行分析。 Tax planning refers to the taxpayers or agents under the premise of not violating the law, conscientiously use tax, accounting, legal, financial and other comprehensive knowledge to reduce tax costs to serve the business value of the maximum economic behavior. As the enterprise income tax is difficult to pass on, the tax burden is relatively heavy, and due to its large tax flexibility and large planning space, more and more enterprises are beginning to pay attention to the planning of enterprise income tax. This article takes Suning as an example to analyze its tax planning.