企业纳税筹划是企业所得税工作的重要方面,自从新的营改增方案出台后,在同一内外资企业所得税值得的基础上重新塑造了纳税主体、税收优惠等方面的内容。随着市场经济的飞速发展,企业税负逐渐成为影响企业发展命运的重要因素,怎样合理地对企业的所得税税金进行筹划,在法律允许的范围内最大限度的降低企业的成本成为每个企业关注的重点。然而,在实际发展的过程中,企业纳税筹划却受到各种各样因素的影响,存在着一定的局限性,本文将对企业所得税纳税筹划的缺陷进行探讨,并且提出相关的改进措施,希望能够在所得税方面对其进行相应的改进,更好地促进企业快速、健康的发展。 Corporate tax planning is an important aspect of corporate income tax work. Since the introduction of the new plan of corporate tax reform, the contents of taxpayers and tax incentives have been reshaped on the basis of the value of income tax of domestic and foreign funded enterprises. With the rapid development of market economy, corporate tax burden has gradually become an important factor that affects the fate of enterprises. How to plan corporate income tax reasonably and minimize the cost of corporate as far as the law allows, becoming the focus of every enterprise the key of. However, in the process of actual development, corporate tax planning has been affected by a variety of factors, there are some limitations, this article will discuss the shortcomings of enterprise income tax planning, and propose relevant improvements, hoping to be able In the aspect of income tax, it will make corresponding improvements to promote the rapid and healthy development of the enterprise.