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税收筹划在企业所得税中的作用非常重要,企业合理应用税收筹划可为企业带来税收的减免。本文在参考了大量文献的基础上,对税收筹划的概念、我国税收筹划的现状及企业如何在企业所得税中合理运用税收筹划等几个方面进行了介绍,并针对其中某些方面提出了应注意的问题及相应的改进措施。
Tax planning in the role of corporate income tax is very important, business tax planning can bring tax relief to enterprises. Based on a large number of references, this article introduces the concept of tax planning, the status quo of tax planning in our country and how to make proper use of tax planning in the enterprise income tax, and some aspects should be pointed out The problem and the corresponding improvement measures.