纳税筹划是企业对涉税事项的计划安排,是市场经济的必然产物。具体的说,就是指纳税人在不违反具有法律效力的税收法规的前提下。以企业最大经济利益为目标,对涉税事项进行全方位全过程的、周密细致的计划和安排的一项涉税经济活动。纳税筹划包括通常的节税、避税和税负转嫁。包括符合立法原则的税收优惠政策的涉税经济行为,也包括因法律的漏洞或含糊之处而不缴、少缴或缓缴税额的涉税经济行为。税收筹划是企业财务管理的一项重要工作内容,不能简单地照搬政策、依葫芦画瓢,它是建立在对税收政策和企业经营状况全面掌握、综合分析的基础之上,需要具备专业素质的人员来实施,在实际工作中,人们对税收筹划的内涵及其应用还存在一些认识上的误区。应当说,纳税筹划的收益 Tax planning is the planning of business-related matters, is the inevitable result of a market economy. Specifically, it means that taxpayers do not violate tax laws and regulations with the force of law under the premise. A tax-related economic activity planned and arranged in an all-round, all-round, detailed and detailed manner with the goal of maximizing the economic benefits of the enterprise. Tax planning, including the usual tax savings, tax avoidance and tax transfer. Tax-related economic activities including preferential tax policies that are in line with the principle of legislation include tax-related economic activities that are not paid, paid or suspended due to legal loopholes or ambiguities. Tax planning is an important part of the financial management of an enterprise. It can not simply copy the policy and relies on the painting. It is based on a comprehensive grasp of tax policies and business conditions, and requires professional qualifications In the actual work, people have some misunderstandings on the connotation and application of tax planning. It should be said that the tax planning income