税收筹划是站在纳税人的立场上,从合理合法的原则出发,对纳税方案进行优化选择,以达到税负合理减少和企业价值最大化的目的。通过税收筹划的原理阐述,掌握税收筹划的方法,进而说明税收筹划在现代企业中的应用,从而得出在现代企业中,税收筹划起着非常重要的作用和影响。 Tax planning is based on the position of the taxpayers, starting from the principle of reasonable and lawful, the optimal choice of tax programs to achieve a reasonable tax reduction and maximize corporate value purposes. Through the principle of tax planning, we can grasp the methods of tax planning and then explain the application of tax planning in modern enterprises, and draw a conclusion that tax planning plays a very important role in modern enterprises.