现代企业财务管理制度下,税收筹划被作为一种有效的财务管理方法,为企业节约成本,提高了企业的综合效益。但是在我国目前,税收筹划的运用并不成熟,还存在许多误区和漏洞,包括税收筹划概念和目的方面的误区,以及税收筹划方法的误区等,本文对企业税收筹划的常见误区进行了纠正,并结合企业的实际情况提出税收筹划的具体方法。 Under the modern enterprise financial management system, tax planning is used as an effective financial management method, which saves costs for the company and improves the overall efficiency of the company. However, at present, the use of tax planning in China is not mature, there are many misunderstandings and loopholes, including misunderstandings in the concept and purpose of tax planning, and misunderstandings in tax planning methods. This article corrects common misunderstandings in corporate tax planning. Combined with the actual situation of the company, it puts forward specific methods for tax planning.