税收筹划又称节税,是指在税法许可的范围内,纳税人有意识地选择税负最轻或税后利益最大的一种纳税设计行为。税收筹划不同于逃税、避税,目前还鲜为人知。为此,本文对其原则、方法、意义等作初步探讨。 Tax planning, also known as tax saving, refers to taxpayers’ conscious choice of a tax-paying design with the least tax burden or the most benefit after tax within the scope of the tax law. Tax planning differs from tax evasion and tax avoidance and is still unknown. For this reason, this article makes a preliminary exploration of its principles, methods, and significance.