摘要:企業(yè)稅收籌劃并不是一個(gè)新生事物，在西方國家己有很長的歷史，不僅被政府認(rèn)可，而且在會(huì)計(jì)主體中應(yīng)用十分普遍，甚至已成為一種謀生的職業(yè)。但在我國稅收籌劃處于探索、研究和推行的初始階段。本文站在投資納稅人的角度，對投資活動(dòng)所涉及的各個(gè)方面，認(rèn)真研究了稅收政策的具體規(guī)定。通過對投資活動(dòng)所涉及的組織形式、投資方向、投資規(guī)模、資本結(jié)構(gòu)、出資方式等進(jìn)行分析，力求給投資人一個(gè)完整的、全方位的納稅籌劃知識，使其在投資活動(dòng)中正確利用稅收的政策導(dǎo)向，科學(xué)運(yùn)用稅收籌劃手段，降低納稅負(fù)擔(dān)，謀取投資效益的最大化。

　　　本文主要分為三個(gè)部分：第一部分：投資，稅收及納稅籌劃的概述；第二部分：企業(yè)投資納稅籌劃的策略；第三部分：投資中納稅籌劃在實(shí)際操作中應(yīng)注意的問題。

關(guān)鍵詞：投資；納稅籌劃；策略

Abstract:Corporate tax planning is not a new thing, it has a long history in Western countries, not only it is recognized by the Government, but also in accounting applications is widespread in the main, or even it has become a career of making a living. However, in our country tax planning in the exploration, research and implementation of the initial stage. This article from the perspective of the taxpayer investment, the investment activities of the various aspects involved, carefully studied the tax policies of specific provisions. Through the investment activities of the organizations involved in the form of investment direction, the scale of investment, capital structure, such as financing methods for analysis, to give investors a complete and comprehensive tax planning knowledge of its investment activities in the correct use of tax policy-oriented, scientific use of tax Planning tools, lower tax burden, to seek to maximize investment returns.

　　　This paper is divided into three parts: Part I: investment, taxation and tax planning overview; Part II: business investment tax planning strategies; Part III: Investment in tax planning in the actual operation should pay attention to the problem.

Key Words：Investment；tax planning；Strategy