企业所得税是我国税收的重要来源,税率相对较高,对企业税负的影响非常大,因此如何对其筹划成为财税人员必需思考的问题。作为财税人员,应合理利用一切税收优惠政策,选择适合本企业的最优所得税筹划方案,从而达到减轻企业税负,增加企业价值的目的。本文主要从收入、税前扣除项目和所得税税率几方面分析了如何进行所得税筹划,以及如何提高所得税筹划水平。 Enterprise income tax is an important source of tax revenue in our country. The tax rate is relatively high, and the impact on corporate tax burden is very large. Therefore, how to plan tax affairs personnel must be considered. As fiscal and taxation personnel, we should make reasonable use of all preferential taxation policies and select the optimal income tax planning plan that suits our business so as to reduce the tax burden on enterprises and increase the corporate value. This paper mainly analyzes how to carry out income tax planning and how to raise the level of income tax planning from the aspects of income, pre-tax deduction and income tax rate.