纳税主体通过对自身各项发展经营策略、投资、扩展等涉税事项作纳税前的整体策划和安排,从而达到节税、递延纳税项目等目的,以进一步达到优化企业发展的作用。本文通过对事业单位近年来的革新历程和本人所在事业单位的亲身体会对我国事业单位的税收筹划的现状进行分析,并提出相应的改善对策。 The taxpayers overall plan and arrange tax-related issues such as business strategies, investment and expansion of their own businesses so as to achieve the goal of tax saving and deferred tax payment, so as to further optimize the development of the enterprise. This article analyzes the status quo of the tax planning of our country’s public service units through the reform process of the public institutions in recent years and the personal experience of the public institutions, and puts forward corresponding improvement measures.