摘要:企业税收筹划并不是一个新生事物，在西方国家己有很长的历史，不仅被政府认可，而且在会计主体中应用十分普遍，甚至已成为一种谋生的职业。但在我国税收筹划处于探索、研究和推行的初始阶段。本文站在投资纳税人的角度，对投资活动所涉及的各个方面，认真研究了税收政策的具体规定。通过对投资活动所涉及的组织形式、投资方向、投资规模、资本结构、出资方式等进行分析，力求给投资人一个完整的、全方位的纳税筹划知识，使其在投资活动中正确利用税收的政策导向，科学运用税收筹划手段，降低纳税负担，谋取投资效益的最大化。
本文主要分为三个部分：第一部分：投资，税收及纳税筹划的概述；第二部分：企业投资纳税筹划的策略；第三部分：投资中纳税筹划在实际操作中应注意的问题。
关键词：投资；纳税筹划；策略
Abstract:Corporate tax planning is not a new thing, it has a long history in Western countries, not only it is recognized by the Government, but also in accounting applications is widespread in the main, or even it has become a career of making a living. However, in our country tax planning in the exploration, research and implementation of the initial stage. This article from the perspective of the taxpayer investment, the investment activities of the various aspects involved, carefully studied the tax policies of specific provisions. Through the investment activities of the organizations involved in the form of investment direction, the scale of investment, capital structure, such as financing methods for analysis, to give investors a complete and comprehensive tax planning knowledge of its investment activities in the correct use of tax policy-oriented, scientific use of tax Planning tools, lower tax burden, to seek to maximize investment returns.
This paper is divided into three parts: Part I: investment, taxation and tax planning overview; Part II: business investment tax planning strategies; Part III: Investment in tax planning in the actual operation should pay attention to the problem.
Key Words：Investment；tax planning；Strategy
