企业所得税是以企业销售收入额扣除成本、费用和缴纳流转税金后的生产经营所得和其他所得为征税对象的一种税。所谓的纳税筹划是指纳税人在法律许可的范围内,通过对经营、投资、理财等事项的事先安排和计划,充分利用税法所提供的包括减免所得税在内的一切优惠政策,从而获得最大的税收利益。本文从所得税纳税人身份、税 Corporate income tax is a tax on the sales income of an enterprise, excluding the costs, expenses and income from production and operation and other income after the circulation of taxes. The so-called tax planning refers to the taxpayers within the scope of the law permitted by the business, investment, financial management and other matters prior arrangements and plans to make full use of tax laws and regulations, including tax relief provided by all preferential policies, including access to the largest Tax benefits. This article from the income taxpayers identity, tax