税收筹划也称节税,是指纳税人在既定的税法和税制框架内,从多种纳税方案中进行科学、合理的事前选择和规划,使企业税负减轻的一种财务管理活动。它是一种合理、合情、合法的避税行为,不是违法的偷税。在国外,纳税人为有效地减轻税收负担,都把税收筹划当作一个获利来源的领域加以钻研,专门聘请税务顾问或税务律师仔细 Tax planning, also known as tax saving, refers to a financial management activity in which taxpayers make scientific and reasonable ex ante selection and planning from various tax plans within the framework of the established tax law and tax system to reduce the tax burden on enterprises. It is a reasonable, fair and legitimate tax avoidance, not illegal tax evasion. Abroad, taxpayers in order to effectively reduce the tax burden, tax planning as a source of profit to be studied in the field, specifically hired tax consultants or tax lawyers carefully