摘要：全球性金融危機(jī)給世界經(jīng)濟(jì)帶來巨大災(zāi)難，置身全球化的中國經(jīng)濟(jì)持續(xù)震蕩，中國企業(yè)的經(jīng)營出現(xiàn)了很大困難，中小企業(yè)甚至于面臨倒閉的風(fēng)險(xiǎn)。鑒于稅收籌劃是合理降低稅負(fù)的重要手段，在強(qiáng)調(diào)依法治稅、陽光稅收的今天，開展對稅收籌劃理論與實(shí)踐問題的探索研究，無疑具有一定的理論價(jià)值和現(xiàn)實(shí)意義。本文對企業(yè)稅收籌劃的實(shí)例進(jìn)行了分析，并提出了優(yōu)化企業(yè)稅收籌劃的策略。

關(guān)鍵詞: 稅收；籌劃；實(shí)證研究

Abstract:As the global financial crisis has brought an economic catastrophe to all over the world, economy of the People's Republic of China sustained the shock of the globalization. Especially the Chinese enterprises show a great difficulties in operation, some are even at the risk of going bankrupt. In view of this, tax planning has become the chief research by accountants and scholars, due to tax planning is one of the most important means to reduce the burden reasonably. We can draw lessons from foreign advanced experiences of government's tax policies, also the enterprises' illustration analysis. It can be intuitively understood the necessity and feasibility of tax planning in order to perfect our country's development.This article is based on an enterprise's analysis for tax planning and draw out strategy to make the tax planning for enterprises better.

Key Words：Tax；planning；empirical research

　　　隨著中國經(jīng)濟(jì)形勢的變化和發(fā)展，我國稅收政策面臨諸多挑戰(zhàn)，和發(fā)達(dá)國家比較，不僅存在一些不合理的因素，甚至和有些發(fā)展中國家的某些稅收政策相比，也有不足之處。本文試圖從企業(yè)稅收籌劃的實(shí)例入手，分析國內(nèi)外稅收政策的差異、優(yōu)劣，還有企業(yè)應(yīng)對的措施來進(jìn)行分析。希望得出其相關(guān)的有效性分析結(jié)論，并提出自己的相關(guān)建議。