税收筹划是指纳税人在税收法律法规定的范围内,在符合税收立法精神的前提下,通过对经营,投资活动和理财活动中涉税事项的精心策划,制作完整的纳税操作方案,获得节税收益的专业管理活动。本文从税收筹划的特征及前提等方面简单介绍企业应如何进行税收筹划从而达到合法的节税目的。 Tax planning refers to the taxpayers within the scope of the tax laws and regulations, in line with the spirit of tax legislation, under the premise of the business, investment activities and financial activities carefully planned tax matters, the production of a complete tax operations program, access to section Tax revenue professional management activities. This article from the tax planning features and prerequisites and other aspects of a simple introduction to how the tax planning business in order to achieve the purpose of saving tax legally.