税务筹划是现代企业重要的成本控制手段。当前,我国学术界开展的税务筹划研究还缺乏系统性,研究成果的实用程度也非常有限。基于此,本文以多元化投资类民营企业为研究对象,分析这类企业在税务筹划中存在的问题,并针对这些问题提出改进建议。 Tax planning is an important cost control measure for modern enterprises. At present, the research on tax planning conducted by academia in our country lacks systematicness, and the practicality of the research results is also very limited. Based on this, this paper takes diversified investment-type private-owned enterprises as the research object, analyzes the problems existing in the tax planning of such enterprises, and puts forward suggestions for improvement on these issues.