税收优化是利用企业交易的自主性和税法提供的多种政策机会,在税收法律许可的范围内,充分顺应国家的政策导向,通过交易构造,改变应税事实,对投资决策、经营管理和会计核算方法进行合理的选择,取得最为有利的税收待遇,从而使企业实现降低税负、实现税后利润最大化的目的。因此在国 Tax optimization is the use of business autonomy and tax laws to provide a wide range of policy opportunities within the scope of the tax law to fully comply with the state’s policy guidance through the transaction structure, change the taxable facts of investment decision-making, management and accounting Accounting methods to make a reasonable choice, to obtain the most favorable tax treatment, enabling enterprises to reduce taxes, to achieve the ultimate profit after tax purposes. So in the country