税收筹划是纳税人在国家法律和税收法规的基础上选择出税收利益最大化的筹划方案,对企业的经济效益具有重要作用。因此,在税制改革的前提下,各个企业需要充分考虑到自身发展特点和面临的风险,科学合理进行税收筹划,从而促进企业快速发展。本文就对税收筹划的成本和收益进行详细分析。 Tax planning is the taxpayer in the national laws and tax laws and regulations based on the selection of the tax benefits to maximize the planning program, the economic efficiency of enterprises has an important role. Therefore, under the premise of tax reform, all enterprises need to take full account of their own development characteristics and the risks they face, scientifically and properly carry out tax planning, so as to promote the rapid development of enterprises. This article provides a detailed analysis of the costs and benefits of tax planning.