企业作为一种实行自主经营、独立核算、依法设立的盈利性的经济组织,要在日趋激烈的市场竞争中立于不败之地,除了打造核心竞争力,还必须对企业的生产经营进行全方位、多层次的运筹,其中国家与企业之间的利益分配关系即国家要依法征税,企业要依法纳税,是企业经营筹划的重点。本文拟在探讨如何通过纳税筹划,使企业在税法许可的条件下实现税负最低或最适宜,以实现企业的财务目标。随着社会经济的发展、法律制度的健全,现代企业也开始逐步实施及完善税务筹划工作。目前企业所处的社会经济环境也为企业进 As a kind of profit-making economic organization with independent operation, independent accounting and legally established, an enterprise must be invincible in the increasingly fierce market competition. In addition to building its core competitiveness, an enterprise must also conduct an all-round operation in its production and operation , Multi-level logistics operations, including the distribution of interests between countries and enterprises that countries should tax according to law, enterprises should pay taxes according to law, is the focus of business planning. This article intends to explore how to make tax planning, so that enterprises under the conditions of tax law to achieve the minimum tax or the most appropriate, in order to achieve the financial goals of enterprises. With the development of society and economy and the sound legal system, modern enterprises have begun to gradually implement and improve their tax planning work. At present, the socio-economic environment in which the enterprises are located is also an enterprise’s entry