By introducing the development and theory of taxation planning in china , this paper illustrates the practical methods of and dos - and - don ' ts in china ' s bit planning , and emphasizes its significance and feasibility , providing constructive suggestions this paper falls into seven parts : parti : development of china ' s bit part2 : advantages and difficulties of china ' s bit parts : realistic significance in china ' s bit part4 : thinking of china ' s bit parts : tractics and method in china ' s bit part6 : design on case , it ' s analysis and evaluation part7 : other considerations on china ' s bit instead of based upon the state ' s revenue planning , this article is meant to clarify the basic theories and the usual ways of bit planning in the business ' s position 本文通過介紹企業(yè)所得稅稅收籌劃的基本所得稅稅收籌劃的開展提出了建設(shè)性建議。本文共分為七個部分:第一部分:我國企業(yè)納稅籌劃的發(fā)展情況第二部分:我國開展納稅籌劃存在的有利條件和面臨的困難第三部分:我國企業(yè)所得稅納稅籌劃的現(xiàn)實意義第四部分:我國企業(yè)所得稅納稅籌劃的基本思路第五部分:我國企業(yè)所得稅納稅籌劃的具體策略與方法第六部分: dt公司企業(yè)所得稅納稅籌劃方案設(shè)計及分析評價第七部分:對我國企業(yè)所得稅納稅籌劃的若干思考本文主要立足于從企業(yè)角度闡明企業(yè)所得稅納稅籌劃的基本理論和通常做法。