近几年来,税收筹划在我国越来越引起人们的普遍关注。这是由于随着市场竞争的日趋激烈,企业生存和发展的压力不断增大,促使企业不断寻找降低成本、费用的方法和途径。税收支出是企业成本的一部分,通过税收筹划,在国家税法允许的范围内,合理减轻企业的税收负担,增加企业的经营利润,不失为增强企业竞争力的有效手段。 In recent years, tax planning has drawn more and more people’s attention in our country. This is because with the increasingly fierce market competition, the increasing pressure of survival and development of enterprises, prompting enterprises to continue to find ways to reduce costs and expenses. Tax expenditures are part of the cost of enterprises. Through tax planning, it is an effective measure to enhance the competitiveness of enterprises within the scope permitted by the State tax law, reasonably reduce the tax burden on enterprises and increase the operating profit of enterprises.