This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
本文主要从税基的角度分析企业所得税的纳税筹划，具体分析从收入和税前列支的费用两方面展开。
The income tax planning in the enterprise is the main part of the tax planning.
企业所得税税收筹划是税收筹划的主要内容。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
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