一、企业所得税纳税筹划的必要性(一)纳税筹划有利于减轻企业的经济负担企业的整体负担中,以税收所占比重最高,且税负具有强制性、无偿性。且税负是企业的净现金流出,不会给企业带来任何额外的经济收益。所以,要想提高企业利润水平,增加现金流,降低资本成本,进行成功的税收筹划还是很有必要的。 First, the need for enterprise income tax planning (A) tax planning will help reduce the financial burden on enterprises The overall burden on enterprises, the highest proportion of tax revenue, and the tax burden is mandatory and free of charge. And tax burden is the net cash outflow of the enterprise, will not bring any additional economic benefits to the enterprise. Therefore, in order to improve the level of corporate profits, increase cash flow, reduce the cost of capital, the successful tax planning is still very necessary.