新企业所得税法及其实施条例于2008年1月1日正式实施,这对于企业的经营行为有着巨大的影响,依据新法进行纳税筹划有其现实的必要性。本文重点介绍了基于应纳税所得额和税收优惠政策四个方面进行纳税筹划的具体思路与方法,并且结合具体案例,证明了其可操作性。此外,本文还讨论了在新企业所得税法下纳税筹划应注意的问题。 The new Enterprise Income Tax Law and its implementing regulations came into effect on January 1, 2008, which has a huge impact on the business operations of enterprises. There is a realistic necessity for tax planning based on the new law. This article focuses on the specific ideas and methods of tax planning based on the four aspects of taxable income and preferential tax policies. Combining with the specific cases, this paper proves its operability. In addition, this article also discusses the issues that should be paid attention to in the tax planning under the new corporate income tax law.