社会主义市场经济的不断发展,中国市场不断开放,国家不断放开成立企业的规定,每个行业的竞争越来越大,面对如此激烈的竞争如何使自身处于不败之地就成了企业最为关心的问题。收益的不断扩大是解决一切问题的关键,对于收益的扩大中国传统思想就有开源节流,但是市场的有限性,企业规模受经济规模的制约,短期内是基本不会发生变化的,因此开源是不可取的,那么节流就是现阶段最有效的方式了,企业进行有效的税务筹划就是节流的体现,进行合理合法的税务筹划,一方面有利于自身企业的成本节约,另一方面也符合节约型社会的内在要求,因此,做好企业的税务筹划就变得极其重要。本文就我国税务筹划的现状、原则进行研究,接着进行一系列的实践来帮助企业做到真正意义上的“节流”。 With the continuous development of the socialist market economy, the Chinese market is constantly opening up and the state is constantly liberalizing the rules governing the establishment of enterprises. The competition in each industry is getting bigger and bigger. In the face of such fierce competition, how to make itself an invincible enterprise The most concerned about the issue. The continuous expansion of earnings is the key to solving all problems. There is an increase in income and cutting expenditure for expanding traditional Chinese thinking. However, due to the limited market and the limited size of the economy, the size of the economy will not change in the short term. Therefore, Take, then the throttling is the most effective way at this stage, the effective corporate tax planning is the embodiment of the throttle, a reasonable and legitimate tax planning, on the one hand is conducive to their own business cost savings, on the other hand is also in line with economy Type society, therefore, to do a good job in tax planning becomes very important. This article studies the status quo and principles of tax planning in our country, and then carries out a series of practices to help enterprises to achieve “real savings”.