税收筹划,是纳税人在实际纳税义务发生之前对纳税负担的低位选择。纳税人在法律许可的范围内,通过对经营、投资、理财等事项的事先安排和筹划,充分利用税法赋予纳税人的权利,运用科学的方法和手段进行企业的生产、经营和管理,用足、用活、用好国家的税收优惠政策,从而获得最大 Tax planning is the lower choice of the taxpayer’s tax burden before the actual tax liability occurs. Taxpayers, through the prior arrangement and planning of business, investment and wealth management, make full use of the taxpayers’ rights as prescribed by the tax law and make use of scientific methods and means to carry out the production, operation and management of enterprises within the scope permitted by law. , With live, make good use of national tax incentives, thus gaining the maximum