随着我国市场经济的发展和企业依法纳税意识的加强,纳税筹划已经被越来越多的人所接受和使用,新企业所得税法及其实施条例对于企业组织形式、税率及优惠政策等都进行了较大的调整,这势必会对纳税筹划产生较大的影响。本文结合新税法,对纳税筹划进行了简要的阐述和分析。 With the development of our country’s market economy and the strengthening of corporate tax awareness, the tax planning has been accepted and used by more and more people. The new corporate income tax law and its implementing regulations are applied to the forms of enterprises, tax rates and preferential policies A larger adjustment, which is bound to have a greater impact on tax planning. This article combined with the new tax law, tax planning made a brief exposition and analysis.