税务筹划一般是指纳税筹划,其原则包括:服从企业财务管理总目标原则、以税务风险管理为前提原则、注重事先筹划原则、合法性原则和税务主管部门认同原则。随着税法制度的不断完善,企业税务风险逐步增大,税务风险管理及税务筹划因此逐渐得到了企业的重视一、企业经营过程中的税务筹划(一)企业设立的税务筹划1、利用企业组织形式进行税务筹划最典型的是 Tax planning generally refers to tax planning, the principles include: subject to the overall goal of corporate financial management principles to tax risk management as a precondition to the principle of prior planning, principle of legality and tax authorities agree with the principle. With the continuous improvement of the tax law system, corporate tax risk gradually increased, and therefore the tax risk management and tax planning has gradually been valued by the enterprise. Tax Planning in the Business Process 1. Tax Planning Established by the Enterprise 1. Utilizing the business organization The most typical form of tax planning is