税务筹划工作的完善和制度化对于提高纳税人纳税意识、企业纳税经济及社会效益、杜绝偷漏税现象具有十分重要的作用。它不但缓解了企业纳税人和税收征管部门的紧张关系,而且在无形中提升了企业的社会效益,对经济社会秩序起到调节作用。由此可见税务筹划工作的法制化和制度化已迫在眉急。 Tax planning work to improve and institutionalize taxpayers to raise awareness of tax awareness, corporate tax economy and social benefits, eliminate the phenomenon of tax evasion has a very important role. It not only alleviates the tension between the enterprise taxpayer and the tax collection and administration department, but also virtually enhances the social benefits of the enterprise and plays an adjusting role in the economic and social order. This shows that tax planning work of the legal system and institutionalization has been imminent.