税收筹划是一个企业走向成熟、理性标志,本文通过税收筹划的定义,表明了税收筹划是一种合法行为,进而说明了我国税收策划起步较晚,有许多不尽人意之处,接下来说明税收筹划不仅具有长远的深远意义,更有迫切的现实意义以及税收筹划的特点和发展方向,税收筹划的具体方法与策略,如何进行税收筹划,在哪些领域进行税收筹划,加深纳税人对税收筹划的认识与应用,最后说明税收筹划是一项系统性工程,涉及面很广,企业应综合考虑,要注重成本效益原则,要具体问题具体分析,因时、因地而不断调整变化,不能死搬教条,而导致顾此失彼。 Tax planning is a business to mature, a rational sign, the definition of tax planning through this paper shows that tax planning is a legal act, and then shows that China’s tax planning started late, there are many unsatisfactory places, and then explain the tax Planning not only has far-reaching significance in the long term, more urgent realistic meanings, characteristics and development direction of tax planning, specific methods and tactics of tax planning, how to carry out tax planning, in what areas to carry out tax planning, and to deepen the taxpayers’ Understanding and application, and finally shows that tax planning is a systematic project covering a wide range of aspects. Enterprises should consider them comprehensively, pay attention to the principle of cost-effectiveness, analyze specific problems in detail, adjust their changes due to time and place, and can not die Dogma, which led to the loss of care.