企业纳税筹划的首要方法是用好用足税收优惠政策;其次是选择适用适当的会计政策,尽量降低营业额,同时增加扣除项目金额,从而达到缩小计税基数或者适用低税率、零税率,减少应纳税额的目的。在此前提条件下,探讨具体各个税种的纳税筹划技巧才具有实际意义。 Corporate tax planning is the primary method is to make full use of tax incentives; followed by the choice of appropriate accounting policies, to minimize turnover, while increasing the amount of deductions, so as to reduce the tax base or apply low tax rates, zero tax rates, reduce The purpose of tax payable. Under this precondition, it is of practical significance to discuss tax planning techniques for specific tax categories.