税收筹划在我国是一个新的知识领域,只是近几年才逐渐被人们所认识、了解、实践和关注,正确认识税收筹划以及在实践中合理运用,是当前有待解决和研究的重要课题。由于税收筹划的内容是多方面的,税收筹划的领域十分广泛,具体的筹划方法不胜枚举,本文仅从企业理财的角度加以阐述,主要研究企业在设立、筹资决策、投资决策、利润分配决策中进行税收筹划的具体方法及其运用。 Tax planning is a new field of knowledge in our country. Only in recent years has it gradually been recognized, understood, practiced and paid attention to by people. Correctly understanding tax planning and using it rationally in practice is an important subject to be solved and studied at present. Because the content of tax planning is multi-faceted, the field of tax planning is very extensive and the detailed planning methods are numerous. This article only elaborates from the perspective of corporate finance, which focuses on the establishment, financing decision, investment decision, profit distribution decision-making In the tax planning of the specific methods and their use.