本文在简述企业纳税筹划思路的基础上,从存货计价方法的选择、费用的纳税筹划、业务招待费税务筹划、固定资产折旧年限的纳税筹划、采购环节的纳税筹划等几方面探讨企业纳税筹划的具体方法,并进一步分析企业如何进行纳税筹划的风险控制。 Based on the briefing of corporate tax planning ideas, this paper discusses the tax planning of enterprises from several aspects such as the selection of inventory valuation methods, the tax planning of expenses, the tax planning of business hospitality, the tax planning of depreciation life of fixed assets and the tax planning of procurement links The specific methods, and further analysis of how to carry out the risk control of tax planning.