浅析我国现阶段税收筹划的举措及未来发展趋势

税收筹划，即在法律规定所允许的范围之内，通过事先对企业生产经营、投资、理财等企业活动的统筹安排，从而尽可能地获取节税的经济利益的专业税务举措，同时又被称为“合理避税”。近年来，随着我国经济体制改革的深入发展以及经济全球化的不断形成，使得我国各类企业的发展规模和工作效率得到了大幅度的提升，在这种情况之下，税收筹划将越来越成为现代企业在新的市场经济体制之下生存发展的重要组成部分。

The tax planning, which is permitted by the provisions of the law, by prior to the production and operation of enterprises, investment and financing activities of the enterprise overall arrangement, so as to obtain the tax benefits of professional tax initiatives, as known as the ＂reasonable tax avoidance＂. In recent years, with the deepening reform of Cbina＇s economic development and the continuous formation of economic globalization, the Chinese enterprises of all types of development scale and efficiency has been greatly improved, in such circumstances, tax planning will become an important part of modem enterprise survival and development under the new market economy system.