税收筹划是一个企业成熟、理性经营的标志,也是纳税意识不断增强的表现。新《企业所得税法》刚施行一年,针对已转制和即将转制的出版企业,提出了保证企业所得税的税收筹划的有效实施方法。 Tax planning is a mature business, a sign of rational management, but also the growing tax performance of the performance. The new “Law of the People’s Republic of China on Enterprise Earnings” has just been implemented for one year. For the publishing enterprises that have already been transformed and are about to be transformed, effective measures have been put forward to ensure the tax planning of the enterprise income tax.