关于税收筹划的理论探讨

税收筹划是企业维护自己权益的一种复杂决策过程，是依据国家法律选择最优蚋税方案的过程。它不仅涉及企业内部的筹资、投资、经营等各项活动，还与国家、政府、税务机关及相关组织有很大的关系。文章就税收筹划的含义、特点、方法、作用以及应当注意的相关问题进行了初步的理论探讨。

Probe into the Theory of Tax Planning

The tax planning, which aims at safeguarding the equity of enterprise itself, is a kind of complex decision-making process and is a process of selecting the best tax scheme according to the national laws. And the tax planning not only relates to the financing, investing, operating and other activities within the enterprises but also has many things to do with the state, government, tax office and other relevant organizations. This paper makes theoretical exploration of the meanings, features, methods, functions and some problems needing attention.