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税收筹划的历史最早可以追溯到19世纪中叶的意大利，也就是说，在国外，税收筹划已有了一个多世纪的历史，国内的税收筹划的研究也有十多年了，但是到目前为止，还没有形成税收筹划的一个统一的定义，根据国内外学者的理论研究，本文认为税收筹划是指纳税人在符合国家法律及税收法规的前提下，按照税收政策法规的导向，事前选择税收利益最大化的纳税方案处理自己的生产、经营和投资、理财活动的一种企业筹划行为。

Tax planning can be traced back the history of mid-19th century in Italy , that is, in foreign countries, tax planning has been more than a century of history, the domestic tax planning studies have ten years, but so far, did not form a unified tax planning definition , according to the theory of domestic and foreign scholars , this paper refers to the taxpayer that tax planning in compliance with national laws and tax regulations under the premise of tax policies and regulations in accordance with the guide , to maximize the tax benefits prior selection handle their own tax program production, management and investment banking activities of an enterprise planning behavior .

税收筹划有助于提高企业的会计管理水平。税收筹划以会计核算与管理为基础，在企业相关会计人员了解相关税法的前提下，对可筹划和可调整事项进行合理的税收筹划，从而在守法的基础上，令企业达到利润最大化。因此，加强企业会计人员的税收筹划水平，可以提高企业的会计管理水平。

(1) tax planning helps to improve corporate Accounting management level. Accounting and tax planning to management based on business-related accounting personnel in understanding of the relevant tax law under the premise can be planned and adjusted for a reasonable tax planning matters , which on the basis of the law , to enable enterprises to maximize profits . Therefore, strengthening corporate accounting staff level tax planning can improve corporate accounting management level.

(2) tax planning helps to strengthen the consciousness of corporate tax . Only companies recognize the importance of tax , corporate tax planning only . If companies do not have a strong sense of responsibility taxes , tax loopholes still drill for tax evasion or tax evasion , tax planning would not make any sense . Therefore, tax planning can be smoothly conducted on the premise that companies have conscious awareness of tax and corporate accounting personnel to conduct scientific accounting treatment.

(3) tax planning helps to improve economic efficiency of enterprises . Engaged in tax planning on the one hand in the same amount of cash inflows while reducing outflows ; hand to raise the utilization rate of monetary funds , ie cash outlay in terms of time delay in doing so, more conducive to the production management.

(4)tax planning will help improve enterprise management system . The modern enterprise management should pay more attention to cost control , tax planning is the most effective means of controlling costs . Therefore, tax planning will help improve enterprise management system .

The principle of legality . Tax planning with the company's own tax incentives and skilled tax method , based on the control corporate accounting activities to achieve tax savings target is a legitimate means , unlike tax evasion . Therefore, enterprises in tax planning , the first to follow tax laws and lawful conduct of accounting records and supporting documents , to save the report .

Economic principles . As businesses increase productivity and operational efficiency of the important measures , tax planning in the planning process, will produce costs. Therefore, tax planning , only after planning process produces benefits outweigh the costs of planning , tax planning makes sense.

Professional principles . Tax planning requires