摘要:市场经济是一种法治经济，依法纳税是企业（纳税人）应尽的义务。税收是政府宏观调控的重要经济杠杆，国家征什么税、征多少税、如何征税，无不体现政府的政策意图,而税收的本质即无偿性决定了税款的支付对企业而言是一种沉没成本，税收表现在损益表上是利润的减项。因而，为了减轻税负，实现税后利益的最大化，企业就会想方设法少缴税、免缴税或延缓缴税，而税收筹划则是在经营中寻求企业行为与政府政策意图的最佳结合点，成功的税收筹划往往既能使经营者承担的税收负担最轻，实现税后利益的最大化，又使政府赋予税收法规中的政策意图得以实现，让企业和国家实现经济效益与社会效益的“双赢”。

关键词: 税收筹划；双赢；局面

Abstract:Market economy is economy of a kind of law, pay taxes according to the enterprise ( taxpayer ) obligations. Tax revenue is the government macroeconomic regulation and control of the important economy lever, country what the tax, how much, how to levy tax levy, is the embodiment of government policy intentions, and the tax revenue that is the nature of free decision of the payment of taxes for enterprises is a sunk cost, revenue performance on the income statement profit deduction. Therefore, in order to reduce the tax burden, implementation tax benefit maximization, the enterprise will try various devices to less tax, tax or delay the tax, and tax planning is in business enterprise behavior and government policy intention to seek the best combination, the success of tax planning often can make the operator assumes the tax burden of the light, to realize the tax benefits is the biggest change, and the government gives tax laws and regulations policy intent has been realized, let enterprise and national implementation economic benefits and social benefits of the" win-win".

Keywords:  tax planning ；win-win；Situation

本文研究的思路与研究的重点 

税收筹划是寻求纳税人行为与政府政策意图的最佳结合点，成功的税收筹划往往既能使承担的纳税人税收负担最轻，又可以使政府赋予税收法规中的政策意图得以实现，从而达到双赢局面。因此，从某种意义上来看，即使站在政府宏观调控(比如产业政策等)的立场看，税收筹划活动也是应该鼓励，至少是不可禁止的。目前我国税收筹划的现状以及如何在国家相关税收法规允许的前提下进行税收筹划，用好用足国家的各项税收优惠政策，帮助企业节省税收开支呢？这是本文研究的思路与重点。