随着我国经济社会的发展、资本市场的完善和市场经济的日益成熟,市场的相关制度建设也同时逐步完善,这其中包括与企业、政府联系最为密切的税收法律法规等。在制度愈来愈规范的环境下,纳税筹划则被越来越多的企业认为是一项不容忽视的财务活动。本文就纳税筹划的含义和特征,以及当前企业中存在的纳税筹划误区进行了分析,并有针对性地提出相应的对策建议。 With the development of economy and society in our country, the improvement of capital market and the maturity of market economy, the related system construction of the market has also been gradually improved at the same time. This includes the tax laws and regulations that are most closely linked with the enterprises and the government. In an increasingly regulated environment, tax planning is regarded by more and more enterprises as a financial activity that can not be ignored. This paper analyzes the meaning and characteristics of tax planning, as well as the existing tax planning errors in enterprises, and puts forward corresponding countermeasures and suggestions.