本文从企业所得税纳税筹划的内涵及其基本方法出发,分析了目前企业所得税纳税筹划中存在的问题(税收制度不够完善,纳税筹划风险不够细致,涉税人员水平不高),针对问题得出了相应的提高企业所得税纳税筹划的策略方法。最后得出,只有提高企业所得税纳税筹划,才能为国内的企业走出去开展国际税收筹划奠定了基础。 Based on the connotation of corporate income tax planning and its basic methods, this paper analyzes the problems existing in corporate corporate income tax planning (the tax system is not perfect enough, the risk of tax planning is not meticulous and the tax-related personnel level is not high) Corresponding strategy to raise corporate income tax planning. Finally, we can conclude that only by raising the corporate income tax planning can we lay the foundation for domestic enterprises to go abroad for international tax planning.