税收对于被亚当·斯密称为“经济人”的公司企业来讲再合理也影响其经济利益最大化目标的实现,所以纳税人会考虑在合法的前提下减少税额,合法节税便成了企业要关注的内容。本文从税法要素角度出发,从税法主体要件、征税客体、纳税地点等要素出发,逐一分析企业合法节税方法。 Tax Revenue reasonable also affects the realization of the goal of maximizing its economic benefits for a company which Adam Smith calls his “economic man.” Therefore, taxpayers will consider reducing taxes on the premise of being lawful, Become an enterprise to pay attention to the content. This article from the perspective of tax law elements, starting from the main elements of the tax law, the object of taxation, tax locations and other factors, one by one analysis of corporate legal tax savings.