税收是企业的一项重要经营成本,税收政策对企业的生产经营活动会产生重要影响。但是,长期以来我国企业对税收筹划并不重视,税收筹划就是在充分利用税法中提供一切优惠的基础上,在诸多选择的纳税方案中,选择最优,以达到整体税后利润最大化。本文拟对通信企业的纳税筹划做简单探讨。 Taxation is an important operating cost of an enterprise, and the taxation policy will have a significant impact on the production and business activities of an enterprise. However, for a long time our country’s enterprises did not pay much attention to the tax planning. Tax planning is to make the most of the overall after-tax profit by selecting the best among the many options of tax planning on the basis of making full use of all the concessions in the tax law. This article intends to make a brief discussion on the tax planning of communication enterprises.