关键词：税收筹划 外部环境 行业自律 职业保险 内容摘要：税收筹划这个热门话题已经引起了社会各界的广泛关注，并且在理论上得到了长足发展，然而税收筹划在实践中并未广泛展开，税收筹划还处于一种有行无市、供给不足的状态。究其原因，与目前的税收筹划外部环境不完善有关，外部环境的不完善无法为税收筹划提供公平竞争的平台，无法调动企业的积极性，无法达到社会的公平和效率。本文从立法、司法、执法、行业自律和职业保险五个方面阐述了如何优化税收筹划的外部环境。
Abstract: Tax-planning, this popular topic, has been paid close attention by all works of life in the society. Meanwhile, its theory has been developed in the long way. However, tax-planning has not been widely spread in the practice. It has been in the status where it has the industry without the market, and its supply is not enough at all. This may be caused by its imperfect outer surroundings, which can not provide the platform of fair competition, arouse the enthusiasm of the enterprises, or attain the fairness and efficiency of the society. The text will explain how to optimize the outer surroundings of tax-planning from five aspects which are legislation, administration, law-enforcement, self-discipline of industry, and career insurance. 根据我国加入WTO的承诺，2006年税务服务市场将全面对外开放。国际“四大”会计师事务所纷纷在北京、上海等发达城市建立了分支机构，逐步完善各自的市场格局。德勤会计师事务所举办的“德勤税务精英挑战比赛”就在于发掘和培育税务专业人才，为自己招兵买马。可见税务服务市场的“狼”真的来了，而且还气势汹汹，内资税务师事务所将如何应对呢？ 税务师事务所的传统业务包括：代理纳税申报，税务咨询，税务顾问等。在竞争日益激烈的市场经济中，事务所必须在守住传统业务的基础上寻找新的利润增长点。事务所应该由底端传统服务向高端税收筹划进军。税收筹划是纳税人在其战略目标的指导下，在税法规定许可的范围内，在尊重、遵守和不违反税法政策的前提下，为达到纳税人价值最大化的目标，依据成本与效益分析的原则，而对经营管理等涉税活动进行科学的决策、计划和安排[1]。