纳税是每个公民的义务,是保证国家财政收入的重要来源。但是每个公民都有在遵守税法规定的前提下尽可能少缴税的权利。本文以个人所得税为例,对纳税人的各种纳税行为进行事前的规划,在不违法税法的前提下,达到节税的目的。 Taxation is the obligation of every citizen and is an important source of revenue for the country. However, each citizen has the right to pay as little tax as possible in compliance with the tax laws. In this paper, personal income tax, for example, the various taxpayers taxpayers plan in advance, without breaking the law under the premise of tax savings to achieve the purpose.