新形势下强化企业税收筹划的有效途径

随着我国社会经济的快速发展，国家也越来越重视企业的税收筹划，在企业的生存发展过程中，税收筹划已经成为首要问题。税收是我国经济发展的主要命脉，我国不仅制定了企业税收相关的法律，而且还对企业的税收筹划进行了积极的改革。因此，在新形势下研究企业的税收筹划具有非常重要的现实意义。本文笔者首先阐述了企业税收筹划的概念，然后分析了影响企业税收筹划的主要因素，在此基础上提出了新形势下加强企业税收筹划的重要途径，希望能够为我国企业的税收提供一些值得借鉴的思路。

With the rapid development of China＇s social economy, the state also pays more and more attention to the tax planning of enterprises. In the process of existence and development of enterprises, tax planning has become the primary issue. Tax is the main lifeblood of China＇s economic development. Our country has not only formulated the relevant laws of enterprise tax, but also made a positive reform of the tax planning of enterprises. Therefore, it is of great practical significance to study the tax planning of the enterprise under the new situation. In this paper, the author firstly describes the concept of corporate tax planning, then analyzes the main factors influencing the enterprise tax planning and put forward on the basis of an important way to strengthen the enterprise tax planning under the new situation, hoping to provide some valuable ideas for our country enterprise tax.