在日益走向法制化的当今时代,税收筹划正显示出其越来越大的正面效应,发挥着越来越大的作用。文章分析了税收筹划的含义,分析了税收筹划应坚持的合法性原则、前瞻性原则和盈利性原则,指出了税收筹划面临的法律和政策变动风险和得不偿失风险。最后理论联系实际,提出了五点优化税收筹划的策略。 In today’s era of increasingly legalization, tax planning is showing its ever-increasing positive effect and playing a more and more important role. The article analyzes the meaning of tax planning, analyzes the legitimacy principle, forward-looking principle and profitability principle that the tax planning should insist on, and points out the risk of law and policy change and the risk of over-compensating the tax planning. Finally, the theory with practice, put forward five strategies for optimizing tax planning.