纳税筹划产生于西方国家的市场经济,并在纳税实践中得以广泛的应用,其内涵是纳税主体通过合理、合法的安排自己的经营活动,使之缴纳尽可能低的税收。在具体操作中纳税筹划具有行为的合法性、时间上的提前性、现实的目的性、行为主体的确定性等特征。他是纳税主体的业务流程、税收政策、筹划方法、会计处理等的融通结合。 Tax planning originates from the market economy of western countries and is widely used in the practice of taxpaying. The connotation is that the taxpayers arrange their own business activities through reasonable and lawful means to pay the tax which is as low as possible. In the specific operation of the tax planning with the legitimacy of the act, the time advance, the purpose of reality, the main determinants of behavior and other characteristics. He is the main taxpayers business processes, tax policies, planning methods, accounting treatment and other combination of financing.