经营主体纳税策划是通过对经营活动的事先安排和策划,合法的减少纳税支出的行为。它与避税、偷税、漏税、骗税、抗税等行为基础具有本质的差别。本文在把握纳税策划的合法性、超前性、时效性、计划性四个基础上,浅析经营主体在设立与组建时,从经营主体性质方面进行纳税策划的基本思路和方法。 The main business tax planning is the pre-arranged and planned business activities, legal activities to reduce tax expenditures. It is with the tax avoidance, tax evasion, tax evasion, tax fraud, tax and other acts based on essential differences. This paper analyzes the legitimacy, advancedness, timeliness and planning of the tax planning, and then analyzes the basic ideas and methods of tax planning from the nature of the main business entities when they are established and set up.