企业纳税筹划是一种企业涉税行为,不可否认,每个企业或多或少都存在“筹划”的意识,这是企业作为一个经济体与现行法规间合理“博弈”的理性行为。不同行为主体会形成企业纳税筹划的不同层次,比如以会计人员为主的会计核算层次、以财务管理人员为主的财务管理层次、以主要由企 Tax planning for enterprises is a kind of corporate tax-related behavior. It is undeniable that each enterprise has more or less the consciousness of “planning”, which is a rational behavior of the enterprise as a reasonable “game” between an economy and the current regulations. Different actors will form different levels of corporate tax planning, such as accounting accounting based on accounting personnel, financial management based financial management personnel, and major enterprises