税收筹划,又称纳税筹划,是指在国家税收法规、政策允许的范围内,通过对经营、投资、理财活动进行的前期筹划,尽可能地减轻税收负担,以获取税收利益。税收筹划所取得的是合法权益,受法律保护,所以它是纳税人的一项基本权利。税收策划的方向主要有以下三个方面。1.税收政策筹划影响应纳税额的因素通常有2个,即 Tax planning, also known as tax planning, refers to reducing the tax burden as much as possible to gain tax benefits through the pre-planning of operation, investment and wealth management within the scope permitted by the state tax laws and regulations. Tax planning is made of legitimate rights and interests, protected by law, so it is a taxpayer’s basic rights. Tax planning mainly in the following three aspects. 1. Tax policy planning There are usually two factors that affect the amount of tax payable, namely