摘要:税收筹划活动最早可以追溯到19世纪中叶，当时在意大利出现了一些专门从事包括税收筹划在内的税务咨询活动的税务专家。但是，直到1959年欧洲税务联合会（CFE）成立，税收筹划才步入正轨。目前，税收筹划在西方国家早已深入人心，不论是企业还是个人，都把它作为节约税收成本、增加税后收益的重要手段。

　　　在西方国家被视为智慧者文明行为的税收筹划，但是在我国过去较长时期内却被人们视为禁区，直到1994年我国第一部由中国国际税收研究会副会长、福州市税务学会会长唐腾翔与唐向撰写的《税收筹划》一书由中国财经出版社出版，才揭开了税收筹划在我国的的神秘面纱。虽然我国税收筹划活动起步较晚，但近年来，随着我国税收法律体系的不断完善、税收执法行为的不断规范以及纳税人的合法节税意愿日益增强，税收筹划活动得到了迅速发展。随着全球化的脚步逐渐加快，外部竞争日趋激烈，通过多角度、多渠道的开源节流以实现企业价值最大化，是企业生存发展的必由之路。现在，不仅专门从事税务代理与咨询的中介服务人员需要精通税收筹划的理论与方法，企业的管理者乃至个人也有了对其深入了解的要求。

关键词 税收筹划；税收优惠政策；合法纳税 ；X公司

Abstract:Tax planning activities at the earliest dating back to the middle of the 19th century, when in Italy there have been some specialize in including tax planning, tax specialists tax consultancy activities. However, until the 1959 European tax Confederation (CFE), tax planning is on the right track. At present, tax planning has long been popular in Western countries, whether corporate or individual, tax costs as a cost-saving, increased post-tax earnings are an important tool. 

　　　In Western countries are regarded as tax planning wisdom of civilized behavior, but in the past was seen as a restricted area within a relatively long period until 1994, the country's first Vice President of the China international taxation Research Institute and the Fuzhou Association Tang Tengxiang taxation and Tang Xiang wrote the book, the tax plan published by the China financial and economic Publishing House, uncovering the mystery of the tax planning in China. Tax planning activity started late in China, but in recent years, as China's tax law system of continuous improvement, ongoing specification of tax administration and the taxpayer's legitimate growing willingness to tax, tax planning activity has been developing rapidly. As the pace of globalization gradually accelerates, competition is becoming increasingly fierce, through multiple perspectives, multi-channel revenue in order to maximize enterprise value, is the only way of enterprise's survival and development. Now, the tax agency and consulting agency specializing in not only service personnel need to be well-versed in theory and methods of tax planning, business managers, as well as with its in-depth knowledge of individual requirements.

Key words  tax planning  tax incentives  Lawful taxes  Company X