企业所得税中关于成本费用的纳税筹划,指的是在税法等相关法律法规许可的条件下,把成本费用进行最优组合,最大限度地增加成本,削减利润,使得企业应纳税所得额最低,从而实现最优纳税。所以,在不违反法律法规的条件下巧妙地使用一些技巧,对于降低企业所得税负担十分重要。 Enterprise income tax on the cost of tax planning, refers to the tax laws and other relevant laws and regulations permitting the conditions, the cost combination of the best, maximize the cost, reduce profits, making the enterprise taxable income minimum, and thus Achieve the best tax. Therefore, clever use of some techniques without violating laws and regulations is very important for reducing the corporate income tax burden.