新企业所得税法的实施使得我国企业所得税制度得到改革,呈现了新面貌。制度更加公平科学,实现了和国际的接轨。本文以新企业所得税法为依托,阐述了建立企业所得税税收筹划的一般原则,从选择纳税人组织形式、选择税率、利用税收优惠政策、成本效益等角度,分析了新形势下企业税收筹划的思路。 The implementation of the new Enterprise Income Tax Law led to the reform of China’s enterprise income tax system, showing a new look. The system is more fair and scientific and has achieved international standards. Based on the new corporate income tax law, this article elaborates the general principle of establishing corporate income tax planning. From the perspectives of selecting the taxpayer organization form, choosing tax rate, utilizing preferential tax policies and cost-effectiveness, this article analyzes the idea of ​​enterprise tax planning in the new situation .