随着我国经济体制改革的不断深入,企业产权改革、机制转换的步伐不断的加快,许多国有企业逐渐转变为社会主义市场经济的法人实体,国家税收也将取代国有企业利润,成为国有企业承担的主要义务,因此,国有企业应该在自身转化的过程中进行税收筹划,并且不断的提升自身税收筹划的能力。 With the continuous deepening of China’s economic reform, the reform of property rights of enterprises and the speedy conversion of mechanisms have been accelerating. Many state-owned enterprises have gradually transformed themselves into legal entities of the socialist market economy. State taxes will also replace the profits of state-owned enterprises and become the commitments of state-owned enterprises Therefore, state-owned enterprises should make tax planning in the process of their own transformation, and continuously improve their own tax planning ability.