面对全球经济危机的寒潮,企业要想在竞争中立于不败之地必须苦炼内功,加强自身的财务管理水平,提高获利能力,而税收筹划是实现企业价值最大化的重要财务支持手段。因此高校为企业和社会培养税收筹划方面专业人才是市场经济的客观要求,而目前《税收筹划》课程的教学实践中存在着不少的问题,需要进行改革完善。 In the face of the cold wave of the global economic crisis, companies must strive for internal strength in an invincible position in competition, strengthen their own financial management, and improve their profitability. Tax planning is an important means of financial support for maximizing corporate value. Therefore, it is an objective requirement of the market economy to cultivate professional talents for tax planning in the universities and the society. However, there are many problems in the current taxation planning teaching practice, which needs to be reformed.