我国税法某些条款规定得不明确或不完整,为企业避税提供了可利用的漏洞。所得税筹划作为企业纳税筹划的重点,其避税手法可谓花样繁多,几乎无孔不入。这不仅破坏了公平税负、平等竞争的原则,而且影响了国家的财政收入,造成大量税款的流失。本文就企业在所得税筹划中常用的八个税 Some provisions of our tax law are not clear or incomplete provisions for the corporate tax avoidance available loopholes. Income tax planning as the focus of corporate tax planning, tax avoidance can be described as a variety of tricks, almost all-pervasive. This not only undermines the principle of fair tax burden and equal competition, but also affects the country’s fiscal revenue and causes a drastic loss of tax revenue. This article on corporate income tax planning in the eight commonly used tax