一、税收筹划的概念税收筹划是纳税人在法律许可范围内,根据政府的税收政策导向,通过经营活动的事先筹划或安排进行纳税方案的优化选择,以尽可能地减轻税收负担,获得税收利益的合法行为。由于税收筹划在客观上可以降低税收负担,因此,税收筹划又被称为“节税”。税收筹划应当从 First, the concept of tax planning Tax planning is the taxpayer within the scope permitted by law, according to the government’s tax policy-oriented, pre-planned or arranged through the business activities of the tax program optimization options to minimize tax burden, to obtain tax benefits The legal behavior. Because tax planning can objectively reduce the tax burden, tax planning is also called “tax saving.” Tax planning should be from