税收筹划作为企业理财学的一个重要组成部分,应归属企业财务成本管理的范畴。近年,随着我国税收环境的日渐改善和纳税人依法纳税意识的增强,税收筹划已经进入很多企业的财务管理领域,一些专业税务代理机构也纷纷开展税收筹划业务。本文主要分析企业资产重组中的税收筹划问题,通过对这一领域中税收筹划工作开展的国内外比较,着重研究了企业在合并、分立、清算的资产重组业务中应采取何种措施进行税收筹划,以期达到降低税负,提高企业经营效益的目的。 Tax planning, as an important part of corporate finance, should be attributed to the scope of corporate financial cost management. In recent years, with the gradual improvement of the tax environment in our country and the taxpayers’ increasing awareness of tax payment in accordance with the law, tax planning has entered the field of financial management of many enterprises. Some specialized tax agencies also carry out tax planning business. This article mainly analyzes the problem of tax planning in the reorganization of enterprise assets. By comparing the tax planning in this field at home and abroad, this paper focuses on the tax planning that should be taken by enterprises in the reorganization business of mergers, divisions and liquidations In order to achieve the purpose of reducing the tax burden and improving the operating efficiency of the enterprise.