摘要:随着中国融入国际经济社会进程的加快以及市场经济和税收法制环境的逐步健全与完善，税收筹划的浪潮开始滚滚涌入中国。尤其是加入WTO以来，税收筹划逐渐成为企业降低税负，取得税后收益最大化的主要工具。但是，在中国税收筹划的发展过程中，理论的研究与实践的探索都还处于初期发展阶段，所以出现了诸多亟待解决的问题，这些问题严重制约了我国税收筹划的发展。税收筹划在我国作为蓬勃发展的新事物，迫切需要社会各界的关心和支持。税收筹划需要理解，不能将税收筹划看成为钻国家税法“空子”的行当；税收筹划需要鼓励，常言道：走正道，不走歪门邪道。税收筹划促使纳税人走正道；税收筹划需要规范，加强有关监管，使这个新生事物能在健康的轨道上成长；税收筹划需要研究，有助于国家的规范管理，有助于纳税人的理财，有助于创造更多社会财富。

　　　为此，本文在正确理解税收筹划基本理论的基础上，针对我国税收筹划的现状提出发展对策。为增加税收筹划的可操作性，我们还对税收筹划在投资、筹资、合并、分立和清算方面的应用进行举例分析。

关键词：税收筹划；税收筹划的现状；对策；应用

Abstract:China blends in international economy society accelerates and the market economy and the tax revenue legal environment is gradually perfect and is perfect, tax planning began a wave of rolled into china. Especially since the accession to the WTO, tax planning gradually become the enterprise to reduce taxes, after-tax income maximization of the main tools. However, in China the development of tax planning process, the theory research and the practice exploration is still at an early stage of development, so there are many problems to be solved, these problems have seriously hampered China's tax planning development.Tax planning in China as the vigorous development of the new things, urgent need community care and support. The tax revenue preparation needs to understand, cannot regard as the tax revenue preparation drills the national tax law" the opening" the trade; the tax revenue preparation needs to encourage, as the saying goes: the path, does not walk crooked ways. Tax planning to walk the path of taxpayers; tax planning needs the standard, strengthens the related supervision, enables this newly emerging things to grow on the health track; the tax revenue preparation needs to study, is helpful to the national standard management, is helpful to the taxpayer's money, help to create more social wealth.

　　　Therefore, this article in understanding basic theory on the basis of tax planning, development countermeasures against the status quo of tax planning in China. To increase the operability of the tax plan, we also on tax planning in investment, financing, merger, separation and application of settlement analysis for example.

Key words: tax planning；Status of tax planning；strategies；and applications