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1、AbstractTaxplanningisaforeigntaxagencyindustryandanimportantpartofthetaxconsultingindustry.Inrecentyears,moreandmorepeoplepayattentiononthetaxplanning.Thisisbecauseasthemarketcompetitionbecomesmoreintense,thepressureonthesurvivalanddevelopmentisincreasing,andencoura
2、geenterprisestoconstantlylookingtoreducecosts,thecostofthewaysandmeans.Thecostoftaxexpendituresaspartoftheenterprise,throughtaxplanning,taxlawinthecountrytotheextentpermittedandreasonabletoreducecorporatetaxburdensandincreaseenterpriseoperatingprofit,afterall,andenh
3、ancetheircompetitivenessandeffectivemeans.Inmyownopinion,inthepracticalapplications,thebusinesscanbebenefitfromitifthetaxplanningcandobetter,fullandgooduseofvariousnationaltaxpolicy,andisreasonableandlegitimatetaxsaving.Since1January2008onwards,theformalimplementati
4、onofthenew"EnterpriseIncomeTaxLaw"(hereinafterreferredtoas"NewLaw")concernthenewtaxlawchangestaxbenefitsofalargescopeandchangesintheway,industrywillreplacetheoriginalofferbecomethedominantregionalpreferentialconcessions.Inthispaper,thetaxincentivesunderthenewtaxlawt
5、ointerpret,andexplorehowcompaniesfortaxplanning.Thisarticleisdividedintothreeparts:Thefirstpartofacomprehensivedescriptionoftaxplanning,taxplanningthroughtheconceptofmeaningandinterpretationofInternationalComparison,cleartheimportanceoftaxplanning;secondpartofthetax
6、planningprocessforthebasicwaymethodsandstepstoprogressfurtherelaboration;thethirdpartofthenew"EnterpriseIncomeTaxLaw",theimpactoftaxplanningandstrategiestocarryouttaxplanningforenterprisestoprovidesubstantiveguidance.Keywords：Taxplanning，thenewtaxlaw，taxincentives，c
7、orporateincometax引言税收筹划并不是一个新生事物，在西方国家己有很长的历史，不仅被政府认可，而且在会计主体中应用十分普遍，甚至已成为一种谋生的职业。但在我国税收筹划却似“小荷才露尖尖角”，还仅仅处于探索、研究和推行的阶段。尽管如此，人们对税收筹划的热情却一直在升温，“税收筹划”这个词越来越受到媒体的关注，“野蛮者抗税、愚昧者偷税、糊涂者漏税、精明者进行税收筹划”的说法，令人们对税收筹划产生诸多遐想。那么什么是税收筹划？它意义在何？中外税收筹划的区别是什么？在实际的经营活动中企业所得税的收筹划的途径及方法？本文将
8、对上述问题进行分析探讨。1.税收筹划相关研究综述1.1税收筹划的概念税收筹划一般认为，有广义和狭义之分。广义的税收筹划，是指纳税人在不违背税法的前提下，运用一定的技巧和手段，对自己的生产经营活动进行科学、合理和周密的安排，以达到少缴缓缴税款目的的一种财务管理活动。这个定义强调
