税收筹划是指纳税人在符合国家法律及税收法规的前提下,按照税收政策法规的导向,事前选择税收利益最大化的纳税方案处理自己的生产、经营和投资、理财活动的一种企业筹划行为。对纳税方案的择优标准不是税负的最小化而是企业价值的最大化。 Tax planning refers to a taxpayer in line with national laws and tax laws and regulations under the premise of tax policies and regulations in accordance with the guidance of the tax beforehand to maximize the tax program to choose their own production, management and investment, financial management activities of a business planning activities . The selection criteria for tax planning is not the minimization of tax burden but the maximization of corporate value.