摘要：稅收籌劃是指納稅人在既定的稅法和稅制框架內，在不違背稅收立法精神的前提下，當存在多種納稅方案時進行優化選擇，以減輕稅負的經濟行為。在西方已開發國家，稅收籌劃這個概念像工作計劃一樣頻繁使用，並有人專門以此為職業。但在我國，稅收籌劃還比較陌生，有時甚至被誤解，這是不正常的.。正如依法納稅是納稅人應盡的義務一樣，依法進行稅收籌劃也是納稅人應有的權利。隨著我國社會主義市場經濟體制的不斷完善，稅收籌劃應該走向企業管理工作的前臺。 關鍵詞：企業稅收；稅收籌劃；經營管理Abstract: The tax revenue preparation is refers to the taxpayer in the tax law which and the tax system frame decides, in does not violate the tax revenue legislation spirit under the premise, when has many kinds of tax payment plans carries on the optimized choice, reduces the tax burden the economic activities. In the Western developed country, the tax revenue preparation this concept likely work plan equally frequent use, and some people specially take this as the occupations. But in our country, the tax revenue preparation is also quite strange, sometimes even is misunderstood, this is not normal. Just like the tax payment is legally the duty which the taxpayer should to do is the same, carries on the tax revenue preparation is also the taxpayer proper right legally. Along with our country socialist market economic system's unceasing consummation, the tax revenue preparation should move toward the business management work the onstage. key
