税收筹划有其存在基础,企业可从企业性质、经营地点、经济行为等多方面实施税收筹划。税收筹划对于企业具有利润效应和管理效应,对于政府具有调控效应、收入效应和税法完善效应。企业应从加强税收筹划意识、建立税收筹划管理制度、提高税收筹划人员素质、充分利用中介机构及努力规避税收筹划风险等方面优化税收筹划工作。 Tax planning has its basis for existence, enterprises from the nature of the business, business locations, economic behavior and other aspects of the implementation of tax planning. Tax planning for the enterprise has a profit effect and management effect, for the government with regulatory effects, income effects and tax law to improve the effect. Enterprises should optimize tax planning by strengthening tax planning awareness, establishing tax planning and management system, improving the quality of tax planners, making full use of intermediary agencies and making efforts to avoid tax planning risks.