市场经济体制下,企业直接面向市场,成为独立的法人实体,企业的经济行为与经济利益将紧密联系在一起。因此当面临多种纳税方案的选择时,企业为了增加收入和降低成本,必然会产生选择税收利益最大的动力。这就产生企业税收筹划现象。 税收筹划又称节税,是指在法律规定许可的范围内,当同时存在着多种纳税方案的选择时,纳税人选择税负最轻或税后利益最大的方案,来安排财务、经营、交易活动。 Under the market economy system, enterprises directly face the market and become independent legal entities. The economic behavior and economic interests of enterprises will be closely linked. Therefore, when faced with the choice of a variety of taxation plans, companies will inevitably have the greatest incentive to choose tax benefits in order to increase their income and reduce costs. This creates a corporate tax planning phenomenon. Tax planning, also known as tax saving, means that when there are multiple tax payment option choices within the scope permitted by law, the taxpayer chooses the lightest tax or the most benefit after tax to arrange finance, management, and Trading activity.