税收筹划是在法律规定许可的范围内,通过对经营、投资、理财活动的事先筹划和安排,尽可能地取得节税的税收利益。它是当今企业财务管理中较受关注的一个议题,涉及到企业经营、投资、理财、决策等活动的各个方面。 Tax planning is to the extent permitted by law, through the pre-planning and arrangements for business, investment and financial management activities, as far as possible to achieve the tax benefits tax savings. It is an issue attracting more and more attention in the current financial management of enterprises, which involves all aspects of business management, investment, wealth management and decision-making.