现代企业财管理务制度的建设和完善需要税收筹划,目前我国企业所处在的社会经济环境为企业进行税收筹划提供了可能。税收筹划是一项复杂的工作,本文主要从税收筹划的特点、具体方法、应注意的问题等方面进行了深入的分析与研究。 The construction and improvement of modern enterprise financial management system requires tax planning. At present, the social and economic environment in which Chinese enterprises are located provides the possibility for enterprises to carry out tax planning. Tax planning is a complicated task. This article mainly analyzes and studies the characteristics of tax planning, specific methods and issues to be noticed.