摘要：全球性金融危机给世界经济带来巨大灾难，置身全球化的中国经济持续震荡，中国企业的经营出现了很大困难，中小企业甚至于面临倒闭的风险。鉴于税收筹划是合理降低税负的重要手段，在强调依法治税、阳光税收的今天，开展对税收筹划理论与实践问题的探索研究，无疑具有一定的理论价值和现实意义。本文对企业税收筹划的实例进行了分析，并提出了优化企业税收筹划的策略。

关键词: 税收；筹划；实证研究

Abstract:As the global financial crisis has brought an economic catastrophe to all over the world, economy of the People's Republic of China sustained the shock of the globalization. Especially the Chinese enterprises show a great difficulties in operation, some are even at the risk of going bankrupt. In view of this, tax planning has become the chief research by accountants and scholars, due to tax planning is one of the most important means to reduce the burden reasonably. We can draw lessons from foreign advanced experiences of government's tax policies, also the enterprises' illustration analysis. It can be intuitively understood the necessity and feasibility of tax planning in order to perfect our country's development.This article is based on an enterprise's analysis for tax planning and draw out strategy to make the tax planning for enterprises better.

Key Words：Tax；planning；empirical research

　　　随着中国经济形势的变化和发展，我国税收政策面临诸多挑战，和发达国家比较，不仅存在一些不合理的因素，甚至和有些发展中国家的某些税收政策相比，也有不足之处。本文试图从企业税收筹划的实例入手，分析国内外税收政策的差异、优劣，还有企业应对的措施来进行分析。希望得出其相关的有效性分析结论，并提出自己的相关建议。