市场经济条件下,税收筹划是企业经营筹划的重要组成部分。西方主张它为捐税计划,简单讲就是研究企业在生产经营活动中如何减轻税负的一种经营筹划行为,在西方企业已经广泛应用,并被政府默允。但在我国由于各方面的原因,税收筹划这一制度比较落后。市场经济条件下,企业开始走向市场,社会走向法制,税收筹划这个有关企业经营话力和国家税法健全的同题逐渐引起了税务理论界和企业家们的关注,尤其是我国飞速发展的 Under the condition of market economy, tax planning is an important part of business planning. The West advocates it as a tax plan. Simply speaking, it is a kind of business planning that studies how to reduce the tax burden in the production and operation activities. It has been widely used by western enterprises and is acquiesced by the government. However, due to various reasons in our country, the system of tax planning is relatively backward. Under the conditions of market economy, the enterprises started to march toward the market and the society went to the rule of law. The issue of tax planning that is related to the operation of enterprises and the sound taxation of the country gradually aroused the attention of tax theoreticians and entrepreneurs, especially the rapid development of our country