一、税收筹划是企业的基本权利税收筹划是指纳税人为达到减轻税收负担和实现涉税零风险的目的,在税法所运行的范围内,对企业的经营、投资、理财、组织和交易等各项活动进行事先计划和安排的过程。税收是政府聚财的最重要手段。政府征税,纳税人纳税,从古至今都是天经地义的事情。我国唐代诗人杜苟鹤之诗写道“任是深山更深处,也应无计避征徭”。西方国家流行的有关纳税的名言为“纳税就如同死亡一样不可避免”。透过这些名言,我们看到了税收的痕迹无所不在。同时也折射出作为纳税人的一方有一种天然的冲动或需要,对纳税表现出一种无奈,其中隐含着只 First, the tax planning is the basic rights of enterprises Tax planning refers to the taxpayer in order to reduce tax burden and achieve tax-free zero-risk purposes, within the scope of the operation of the tax law, the business, investment, financial management, organization and trading, etc. The activities are planned and arranged in advance. Taxation is the most important means of collecting money from the government. The government tax, taxpayers pay taxes, since ancient times are all right things. The poem of Du Gouhe, a poet in the Tang Dynasty in our country, wrote: “Anyone deeper in the depths of mountains should also avoid any possible evasion.” Popular Western taxpayer famous saying is that “tax is as inevitable as death ”. Through these famous quotations, we have seen the traces of tax everywhere. But also reflects the party as a taxpayer have a natural impulse or need, to show a helpless tax, which implies only