我国现行税收法律体系存在的制度性差异,为纳税人进行筹划提供了一个最主要的思路,即通过适当转变涉税事项的税收属性,改变涉税事项的应税税种或税目,进而适用对自身最为有利的税收政策,达到降低税收成本的目的。如何进行这种纳税筹划的操作,纳税人应根据自身具体的涉税情况予以考虑。 The systematic differences existing in the legal system of tax revenue in our country provide one of the most important ideas for the taxpayers to plan. By appropriately changing the tax attributes of the tax-related matters and changing the taxable items or tax items of tax-related matters, The most favorable tax policy to achieve the purpose of reducing tax costs. How to carry out such tax planning operations, taxpayers should be based on their specific tax conditions to be considered.