税收筹划这个专业税务用语进入我国虽然已经有几十年的时间,但目前我国的社会当中还处于初级发展阶段,各级企事业单位对它的理解还停留在相对初级的阶段,甚至在我国一些经济不发达地区,这个专业用语还只是停留在财税专业学生书本上的一个专业术语,有的地区企事业单位虽然希望迅速提高自身的税收筹划水平,但受制于当地的经济水平、地方税收政策以及信息不对称等诸多因素,使得有时企事业单位的税收筹划只能是一味的闭门造车,无法衡量自身税收筹划水平的高低、优劣。而作为税收执法者的税务机关,虽然随着我国经济不断发展过程中,也在不断进行着税务制度体制的深化改革,但我国由于各地区经济水平差异较大,税务人员专业水平参差不齐,虽然税收征收制度能够得到严格执行,但对税收筹划的充分理解和运用上还无法与发达国家税务机关的水平相提并论,也在一定的程度上造成了对我国税收筹划工作发展的一定阻碍。税收筹划是我国现阶段深化税收改革的一个重要组成部分,也是我国企业向发达国家成熟企业迈进的一个重要里程碑,本文从几个方面对我国现阶段税收筹划的发展现状、筹划举措、存在问题以及未来发展趋势,做一个深入浅出的分析、研究。 Although the tax planning for taxation has entered our country for several decades, it is still in the primary stage of development in our society. The understanding of all levels of enterprises and institutions at this level is still at a relatively early stage, and even in our country In economically underdeveloped areas, this professional term is only a terminology stuck in the books of students specializing in taxation. Although some enterprises and institutions in the region want to rapidly raise their level of tax planning, they are subject to the local economic level, local taxation policies and Asymmetric information and many other factors, making the tax planning of enterprises and institutions can only blindly behind closed doors, unable to measure the level of their own tax planning, merits and demerits. As a tax law enforcement tax authority, with the continuous development of our economy, we are constantly carrying out the deepening reform of the tax system. However, due to the large differences in economic level among different regions and the uneven professional level of tax professionals, Although the system of tax collection can be strictly implemented, the full understanding and application of tax planning can not be compared with the level of the tax authorities in developed countries, and to a certain extent, it has caused some obstacles to the development of tax planning in our country. Tax planning is an important part of our country’s current tax reform. It is also an important milestone for our country’s enterprises to mature enterprises in developed countries. This article analyzes the current situation, planning measures, existing problems and current problems of China’s current tax planning from several aspects. Future trends, to do a simple analysis, research.