一、税收筹划的涵义以及它在我国现代企业中的作用和意义税收筹划或称税务筹划、纳税筹划,它是企业在法制规范的基础上,通过对融资、投资和收益实现进度、结构等的合理安排,以达到企业税后利润最大化或税负相对最小化目的的活动。在西方发达国家,税收筹划对于纳税人来说是非常熟悉的一项有益活动,在我国却还处于萌芽阶段,尚未形成很系统的认识。在 First, the meaning of tax planning and its role and significance in modern enterprises in China Tax planning or tax planning, tax planning, it is based on the legal norms of enterprises, through the financing, investment and proceeds to achieve progress, structure, etc. Reasonable arrangements, in order to achieve the maximization of corporate profits after tax or tax purposes relative to the minimum. In western developed countries, tax planning is a very familiar and beneficial activity for taxpayers. In our country, it is still in the embryonic stage and no systematic understanding has yet been formed. in