社会统筹是由社会专门机构统一征集、统一管理、调剂使用社保基金的制度。因此,作为缴纳社会统筹基金的主体为了合理减少税收支出、降低经营成本、获取税收利益也需要进行税收筹划。本文对社会统筹的税收筹划进行了分析,并对其进行了制度上的研究,得出一些结论。 Social pooling is a system of collecting, unified management and adjusting the use of social security funds by a specialized social organization. Therefore, as the main body to pay social pooling funds in order to reduce tax expenditures reasonably, reduce operating costs and obtain tax benefits also need tax planning. This paper analyzes the tax planning of social co-ordination and conducts an institutional study on it and draws some conclusions.