税务筹划作为现代企业财务管理的重要内容,在经济发达国家已是非常普遍的现象。随着电力集团“走出去”战略不断推进,面对激烈的国际市场竞争,为降低企业经营成本、减轻企业纳税负担、提高企业国际竞争力,电力集团日益重视跨国税务筹划。税务筹划是电力集团“走出去”的必修课企业作为具有独立法人地位的经济实体,依法纳税是其基本的义务。然而,在国家现行法律及政策允许的条件下,合理、合规地减轻纳税负担、降低经营成本也是企业逐利天性所在。税务筹划是指纳税人在不违背税法的前提下,利用税法上漏洞和差异,规避、减少或推迟纳税义务 As an important part of modern enterprise financial management, tax planning is already a very common phenomenon in economically developed countries. In the face of fierce competition in the international market, in order to reduce the operating costs of enterprises, reduce the tax burden on enterprises and enhance the international competitiveness of enterprises, the power group has paid increasing attention to cross-border tax planning. Tax Planning is a Required Course for Power Group “Going Out ” As an economic entity with an independent legal person status, tax payment according to law is its basic obligation. However, under the conditions permitted by the existing laws and policies of the State, it is also the enterprise’s pursuit of profitability that reasonably and legally reduce the tax burden and reduce the operating costs. Tax planning refers to the taxpayers on the premise of not violating the tax law, the use of tax law loopholes and differences, to avoid, reduce or delay the tax liability