新《企业所得税法》及《实施条例》中的税收筹划研究

新《企业所得税法》的颁布及其《实施条例》的出台对企业所得税税筹划产生了很大影响，主要体现在企业税收筹划意识、企业税收筹划空间、企业转让定价运用和企业税收筹划的税务风险等方面。因此，有必要根据内容进行新的税收筹划思路的研究，以期望实现纳税人纳税遵从下的合理节税。

A Study of Tax Planning Based upon New Income Tax Law of Enterprises and the Detailed Rules for Its Implementation

With the promulgation of the new Income Tax Law of Enterprises and its Detailed Implementation Rules,we can perceive that there is a large influence on the related tax planning,which can be seen in the consciousness of tax planning,the room of tax planning,the transfer pricing and,risk of involved tax affairs,etc.Thus,it is necessary to study these new tax planning thoughts according to its detailed rules,in order to save taxation reasonably and legally for taxpayers.