企业在日常生产经营活动中,签订合同必不可少。但在签订合同时,大多数比较重视合同价款、合同内容、双方的权利和义务等条款,对合同中可能涉及的纳税问题则考虑甚少,这会给企业带来不必要的损失。合同决定业务流程,业务流程决定税收的多少,企业要降低税收,必须从合同的签订开始。企业在签订合同之前有意识地进行税收筹划,有利于降低企业经营成本和 Enterprises in the daily production and business activities, the signing of the contract is essential. However, when signing the contract, most of them pay more attention to the contract price, the contents of the contract, the rights and obligations of both parties and other terms, and they may consider very few tax issues that may be involved in the contract, which will cause unnecessary losses to the enterprise. The contract determines the business process, the business process determines how much the tax, the enterprise wants to reduce the tax revenue, must start from the contract signing. Enterprises consciously carry out tax planning before signing a contract, which will help reduce the operating costs of the enterprise and