税收筹划即企业通过研究税收政策、税收法规,按照税收法规、政策的要求,结合本单位的经营特点和自身状况,在不违反税法的前提下,设计两种以上的纳税方案,并进行优化选择以达到合理避税、节税,实现缴纳最少税款的一种行为。 税收政策一般是指一个国家根据本国 Tax planning refers to the enterprise through the study of tax policies and tax laws and regulations, in accordance with tax laws and regulations, policy requirements, combined with the operating characteristics of the unit and their own conditions, without violating the tax law on the premise of designing more than two tax plans and make optimal choices In order to achieve a reasonable tax avoidance, tax savings, to achieve the minimum tax payment of a behavior. Tax policy generally refers to a country based on its own country