摘要PAGEI摘要纳税筹划作为纳税人合理节税的一种财务管理手段已经在国际上广为流行。而在我国，对于纳税筹划的了解和应用还处于一个初步阶段。随着改革开放的深入，我国市场经济体制的逐步建立，企业如何进行税收筹划来提升企业自身价值，加强企业的竞争力，己成为众多企业关注的焦点。越来越多的企业对纳税筹划也有了日益深入的认识。企业是国民经济的重要组成部分，对于我国经济发展和社会稳定起着重要作用。在我国，相当多的企业对纳税筹划无论是理论还是实际操作都知之甚少，有的甚至盲目操作导致利益受损。本文从企业角度出发，深入分析了企业纳税筹划目前的现状及存在的问题，在此基础上期望找到一个符合企业利益的方案。并以企业日常经营活动入手，分别探讨各个环节的纳税筹划方案，从而为实现企业利益奠定基础。关键词：企业；纳税筹划；风险规避AbstractPAGEIIIUnderthepresentsystemoftaxplanningstrategiesAbstractTaxplanningasareasonabletaxsavingsoftaxpayersameansoffinancialmanagementhasbeenwidelyintheinternationalPopular.InChina,theunderstandingandapplicationfortaxplanningisstillinapreliminarystage.Withthedeepeningofreformandopeningup,China'smarketeconomicsystem,thegradualestablishmentofcorporatetaxplanningtoenhancethevalueoftheenterpriseitself,strengthenthecompetitivenessofenterprises,hasbecomethefocusofattentionofmanyenterprises.moreandmoreenterpriseshaveincreasinglyin-depthunderstandingoftaxplanning.Theenterpriseisanimportantpartofthenationaleconomy,playsanimportantroleforeconomicdevelopmentandsocialstability.InChina,aconsiderablenumberofcorporatetaxplanning,bothintheoryandpracticalarepoorlyunderstood,andsomeevenblindlyoperatingresultintheinterestsdamaged.Thisarticlefromthebusinessperspective,in-depthanalysisofcorporatetaxplanningforthepresentsituationandexistingroblems,expecttofindaprograminlinewithcorporateinterestsonthisbasis.Starttotheday-to-daybusineseactivitiesofenterprises,respectively,toexploreallaspectsoftaxplanning,andthuslaythefoundationfortherealizationofbusinessinterests.Keywords：Enterprise；Taxplanning；Riskaversion目录目录1绪论…………………...………..………………………………………….….……….…….11.1选题背景及意义……………………….……………….……….……………………...11.2国内外研究现状….………….………………………………………………………….21.3本文的主要思路…..………………………...………………………………………….22纳税筹划的概念及相关界定……..…………………………………..…………..……......42.1纳税筹划的概念征……………………………………………………………………...42.2纳税筹划与相关行为的界定…………………………………….……………………..53纳税筹划的基本原则与方法………..……………………...……………………….……..83.1纳税筹划的原则……....….…...…..……………………………