本文通过对国际税务筹划形式和内容的阐述,总结出中国企业在实行走出去战略过程中参与全球化竞争的条件下,为更好的本地化管理及利润最大化所采取的税收筹划措施,分析了国际税务筹划为企业带来的利弊,最终得出自己的认识和建议。 Through the elaboration of the forms and contents of international tax planning, this article summarizes the tax planning measures taken by Chinese enterprises for better localized management and profit maximization under the conditions of participating in global competition during the strategy of going global. The pros and cons brought by international tax planning for the enterprise finally come to their own understanding and suggestions.