关于税务筹划的几个基本问题

税务筹划是指企业在顺应税法意图，完全不违背税收法律的前提下，选择最优化的纳税方案，实现减轻税款，税收筹划是市场经济发展到一定阶段的必然产物。在国外，税收筹划较为普遍，家喻户晓。在我国现阶段，税收筹划尚处于起步阶段，尽管如此，近两年，税收筹划也逐渐成为我国企业理财活动的一个热门话题，企业出现了较强的税务筹划欲望，如何准确、合理地运用税收政策实现依法纳税，以及围绕合理运用税收政策的税收筹划活动，将成为经济活动中的一个热点。

A FEW BASIC PROHLEMS ON TAX PLANNING

The aim of tas planning is to choose the best tax-paying project to alleviate the taxation in accorduce with the intention of the tax laws and without prejudice to the tax laws. Tax planning is the necessary result after the market economy runs to a certainty phase. It is in the prinary phase at present in China but rather popular abd widely known overseas.Tax planning is becoming a hot topic in the financing activities of the Chinese enterprises gradually. The leaders of the enterprises come forth stronger desire for tax planning. A serise of questions, such as how to pay taxes under the tax laws correctly and reasonably, how to plan the taxation according to the tax laws, will surly turn into photspots of the economic activities.