税收筹划是企业维护自己权益的一种复杂决策过程,是依据国家法律选择最优纳税方案的过程。它不仅涉及企业内部的投资、经营、理财等各项活动,还与政府、税务机关以及相关组织有很大的关系。在我国,越来越多的中小企业意识到税收筹划对降低税负的重要性。但是一个可行的税收筹划要考虑多种因素,本文着重讲了四点:税务筹划的风险和防范、税务筹划不能仅依靠财务部门、企业税务筹划人员的素质和税收筹划应从总体上系统地进行考虑。 Tax planning is a complicated decision-making process for enterprises to safeguard their own rights and interests and is the process of selecting the optimal tax payment plan according to national law. It not only involves various activities such as investment, management and wealth management in the enterprise, but also has a great relationship with the government, tax authorities and relevant organizations. In our country, more and more SMEs are aware of the importance of tax planning in reducing tax burden. However, a viable tax planning should consider many factors. This article focuses on four points: the risk and prevention of tax planning, tax planning can not rely solely on the financial sector, the quality of corporate tax planners and tax planning should be systematically considered in general .