税收筹划作为企业或个人合理节税的有效手段已经越来越受到关注。由于税收筹划的研究主体多为税务中介机构或企事业单位的财税人员,有些节税手段严重违背了税法精神,构成偷税、骗税等违法行为。其后果可能导致纳税人多缴滞纳金和罚款,甚至背负刑事责任。因此,笔者根据工作实际,谈谈当前税收筹划中存在的主要问题,并提出相关建议作为参考。 Tax planning as an effective means of corporate or individual tax savings has been more and more attention. As the main body of tax planning research for tax agencies or enterprises and public finance tax staff, some means of taxation seriously violated the spirit of tax law, constitute tax evasion, fraud and other illegal activities. Its consequences may lead taxpayers to pay more late fees and fines and even bear criminal responsibility. Therefore, the author according to the actual work, talk about the current tax planning in the main problems, and make relevant recommendations as a reference.