摘要：税收筹划是指企业在不违法的情况下，通过对财务及经营活动的事先安排和计划，为自己减轻税收负担的一种理财活动。税收筹划在发达国家十分普遍，早已成为一个成熟、稳定的行业，财务活动及生产经营中税收筹划先行的作法在这些国家早已习以为常。但在我国还处于起步阶段，人们对税收筹划知之甚少，对它的理解也不深入，还经常把它与偷税、避税、节税等相混淆。由于理论上的含糊不清，使得许多企业在实践中都没有开展税收筹划业务，对日益增高的税收负担束手无策。
本文通过综述相关文献，对税收筹划的基础理论、技术方法和目的进行了探讨；以A公司为案例，采用比较分析与数据分析的方法，分析了企业在实践中开展税收筹划业务的过程。
关键词： 税收筹划；技术方法；案例分析
Abstract：Tax planning is, without breaking the law, a financial activity of reducing the tax burden by prior arrangement of operation and finance for an enterprise. With a mature and stable industry, it is common for the developed countries to conduct tax planning in advance of production,operation and finacial activities. However, in China it is still in the initial stage. People knew little about tax planning. Without in-depth understanding, they even confused it with tax fraud, tax avoidance or tax saving. Due to the ambiguity of the theory, numerous enterprise didn’t conduct tax planning in actual practice. In addition ,they struggle to relieve themselves of the heavy burden of ever-increasing taxation.
Based on the relevant literature review, the paper mainly discusses about the basic theory, techniques and aims of tax planning. Regarding Company A as a concrete case, by integrating comparative analysis and numeral analysis, the paper analyses the process of conducting tax planning for enterprise in actual practice.
Key words： Tax planning; Technique of tax planning; Case analysis
现在世界上有许多会计师事务所、律师事务所等已纷纷开辟有关税收筹划的咨询业务，并有着良好的发展前景。我国税务代理事业，经过十几年的艰苦创业，虽然已初具规模，但发展还不十分规范。只有提高税务代理服务的档次和质量，才能促进税务代理事业健康发展，让我国的税务代理服务从一般的税务咨询、代理纳税等发展到以开展税收筹划为主，则有利于我国税务代理事业的快速发展。
