随着市场竞争的日趋激烈,税收筹划作为企业减轻税负、提高经济效益的重要手段,已经在企业的财务管理中占据着举足轻重的位置。企业通过对各种经济活动进行有效的事前安排和筹划,合法且合理地降低自身的税负,节税增收,实现资金的良性循环和企业经济效益的增加,让企业尽可能的轻" With the increasingly fierce market competition, tax planning as an important means of reducing tax burden and improving economic efficiency has played an important role in the financial management of enterprises. Through an effective prior arrangement and planning of various economic activities, the enterprise legitimately and reasonably reduces its own tax burden, increases tax savings, and achieves a virtuous circle of funds and an increase in the economic benefits of enterprises, thus making the enterprises as light as possible.