At present, there are still some problems in our tax planning. We need to understand the connotation of tax planning, measure the burden of tax comprehensively, and set a tax planning goal precisely.

目前我国企业税收筹划还存在一些问题，我们需要正确理解税收筹划的内涵，综合衡量税负水平，准确定位税收筹划目标。