当前,税务筹划已成为企业合理避税的一个重要课题。如何进行税负筹划以降低企业经营成本则尤显重要。本文分析了企业税务筹划中存在的主要问题,并有针对性的从采购、生产经营、三产业运营和内部核算四个方面提出税务筹划方案,以合理合法的降低企业税收负担。 At present, the tax planning has become an important issue of reasonable corporate tax avoidance. How to tax planning to reduce business operating costs are particularly important. This article analyzes the main problems in the enterprise tax planning, and proposes tax planning programs in four aspects: procurement, production and management, the operation of the three industries and internal accounting in order to reduce the corporate tax burden reasonably and legally.