纳税筹划是纳税人在国家税收法规、政策允许的范围内,通过对经营、投资、理财活动进行的前期筹划,尽可能地减轻税收负担,以达到潜在税收负担最小化,税后收益或所得最大化。随着经济的发展,纳税筹划受到更多人的关注,它有利于完善税制、有助于提高国家宏观调控的效率,利用税法条款,通过合理筹划,企业和个人可达到节税目的,增加企业和个人的实际收入。但在税务筹划过程中也存在较大风险,要切实掌握财税政策的变化,才能更好地为国家、企业、个人提供更好的服务。 Tax planning is the taxpayers within the scope of the national tax laws and regulations, the pre-planning of business, investment, financial management activities, as much as possible to reduce the tax burden in order to achieve the potential tax burden to minimize the after-tax income or income maximum The With economic development, tax planning has attracted more people’s attention. It is conducive to perfecting the tax system, improving the efficiency of state macroeconomic regulation and control. Using tax laws and regulations, enterprises and individuals can achieve the tax-saving goal and increase enterprises through rational planning And personal real income. However, there is also a big risk in the tax planning process. To effectively grasp the changes in fiscal and taxation policies, we can better provide better services to our country, enterprises and individuals.