企业作为独立的经济利益主体,要在竞争激烈的市场环境中,立于不败之地,实现自身的目标,必须拥有自己独特的竞争优势,按照波特竞争优势理论,竞争优势主要靠降低成本和细分市场来获得。各种税金是企业成本费用的一项主要来源,其中企业所得税是企业的一大税种,其纳税筹划的意义重大。为此,本文对企业所得税的税收筹划进行探讨。 As an independent economic interest subject, an enterprise must be in an invincible position in a fiercely competitive market environment and achieve its own goals. It must have its own unique competitive advantage. According to Porter’s competitive advantage theory, competitive advantage relies mainly on reducing costs. And market segments to get. Various types of taxes are a major source of corporate cost expenses, of which corporate income tax is a major tax category for companies and their tax planning is of great significance. For this reason, this article discusses the tax planning of corporate income tax.