纳税筹划指的是依据相关的税收政策与法律规定对企业的经济活动进行安排,从而实现企业纳税负担降低的活动。当前,我国的纳税筹划处于初步发展阶段,随着市场经济的发展与税收制度的完善,纳税筹划必将成为企业在经营理财活动中不能够缺少的重要部分。企业所得税在企业的纳税活动中有着非常重要的地位,纳税筹划的空间巨大。本文主要对企业所得税纳税筹划的方法及需要注意的问题进行了阐述。 Tax planning refers to the economic activities of enterprises in accordance with the relevant tax policies and laws and regulations to arrange, so as to reduce corporate tax burden activities. At present, the tax planning in our country is in the initial stage of development. With the development of the market economy and the improvement of the tax system, the tax planning will surely become an important part that enterprises can not lack in the operation of financial management. Corporate income tax in the tax activities of enterprises has a very important position, tax planning a huge space. This article mainly elaborates the methods of enterprise income tax planning and the problems needing attention.