税务筹划是是企业经营者通过有目的的策划和安排,从而达到少缴税或实现税后利润最大化的目的。税务筹划是一门实践性极强的学科。税收在我国经济社会中发挥着重要作用，企业依法纳税不仅关系到企业的长远发展，而且关系到国家、社会的稳定。因此税务筹划显得格为重要，税务筹划是以国家现行税法法规为准绳，运用会计学的理论与方法对企业涉税事项进行确认、计量、记录和报告的一门专业会计。水泥行业，作为中国当前和今后一个时期的经济增长点，在国民经济中的地位日趋重要，福建龙海红狮水泥有限公司做好税收筹划工作，对降低税收成本，提高企业的经济效益具有重大的意义。本文共分五个部分。第一部分，从税务筹划的定义、特点及意义概述税务筹划；第二部分，简述公司主要业务涉及的税种及计算过程；第三部分，理论与实际相结合，对公司的税务进行筹划，合理降低纳税成本；第四部分, 简述企业未来税收计划，提高企业竞争力；第五部分，由XX公司看水泥行业的税务筹划。

Tax planning is the purpose of the enterprise business operators through the purpose of planning and arrangement, so as to achieve the goal of less tax or to achieve maximum profit after tax. Tax planning is a very practical subject. Tax revenue plays an important role in our country's economic society, the enterprise tax law is not only related to the long-term development of enterprises, but also related to the stability of the country and society. So the tax planning is quite important, tax planning is to the country's existing tax laws as the criterion, using the theory and method of accounting recognition, measurement, recording and reporting of a professional accounting of corporate tax related matters. Cement industry, as China's current and future a period of economic growth, becomes more and more important position in the national economy, Longhai, Fujian Red Lion Cement Co., Ltd. do tax planning to reduce the tax cost and improve the economic efficiency of enterprises is of great significance. This article is divided into five parts. The first part, from the tax planning of the definition, characteristics and overview of the significance of tax planning; the second part, relates to a brief introduction to its main business taxes and the calculation process; the third part, theory and practice, the company's tax planning and reasonable to reduce the tax cost; the fourth part, summarizes the enterprise future tax plan, improve the competitiveness of enterprises; the fifth part, from XX company see cement industry tax planning.

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