摘要:市場經濟是一種法治經濟，依法納稅是企業（納稅人）應盡的義務。稅收是政府宏觀調控的重要經濟杠桿，國家征什么稅、征多少稅、如何征稅，無不體現政府的政策意圖,而稅收的本質即無償性決定了稅款的支付對企業而言是一種沉沒成本，稅收表現在損益表上是利潤的減項。因而，為了減輕稅負，實現稅后利益的最大化，企業就會想方設法少繳稅、免繳稅或延緩繳稅，而稅收籌劃則是在經營中尋求企業行為與政府政策意圖的最佳結合點，成功的稅收籌劃往往既能使經營者承擔的稅收負擔最輕，實現稅后利益的最大化，又使政府賦予稅收法規中的政策意圖得以實現，讓企業和國家實現經濟效益與社會效益的“雙贏”。

關鍵詞: 稅收籌劃；雙贏；局面

Abstract:Market economy is economy of a kind of law, pay taxes according to the enterprise ( taxpayer ) obligations. Tax revenue is the government macroeconomic regulation and control of the important economy lever, country what the tax, how much, how to levy tax levy, is the embodiment of government policy intentions, and the tax revenue that is the nature of free decision of the payment of taxes for enterprises is a sunk cost, revenue performance on the income statement profit deduction. Therefore, in order to reduce the tax burden, implementation tax benefit maximization, the enterprise will try various devices to less tax, tax or delay the tax, and tax planning is in business enterprise behavior and government policy intention to seek the best combination, the success of tax planning often can make the operator assumes the tax burden of the light, to realize the tax benefits is the biggest change, and the government gives tax laws and regulations policy intent has been realized, let enterprise and national implementation economic benefits and social benefits of the" win-win".

Keywords:  tax planning ；win-win；Situation

本文研究的思路與研究的重點 

稅收籌劃是尋求納稅人行為與政府政策意圖的最佳結合點，成功的稅收籌劃往往既能使承擔的納稅人稅收負擔最輕，又可以使政府賦予稅收法規中的政策意圖得以實現，從而達到雙贏局面。因此，從某種意義上來看，即使站在政府宏觀調控(比如產業政策等)的立場看，稅收籌劃活動也是應該鼓勵，至少是不可禁止的。目前我國稅收籌劃的現狀以及如何在國家相關稅收法規允許的前提下進行稅收籌劃，用好用足國家的各項稅收優惠政策，幫助企業節省稅收開支呢？這是本文研究的思路與重點。