税收筹划者在为企业进行税收筹划时,应以税收相关法律、法规和政策为依据,遵循企业价值最大化或股东权益最大化的目标,为企业设计能够降低税负的多个纳税方案,以供决策者参考。本文以某乡镇企业转让土地使用权所涉及的相关税费,提出不同的纳税方案。 Tax planners in the tax planning for the enterprise should be tax-related laws, regulations and policies as the basis, follow the maximization of corporate value or maximize the shareholders’ rights and interests of the objective for the enterprise design can reduce the tax burden of a number of tax plans to For decision makers for reference. In this paper, a tax-related scheme is proposed based on the relevant taxes and fees involved in the transfer of land use rights by a township and village enterprise.