税务筹划是指企业在顺应税法意图,完全不违背税收法律的前提下,选择最优化的纳税方案,实现减轻税款。税收筹划是市场经济发展到一定阶段的必然产物。在国外,税收筹划较为普遍,家喻户晓。在我国现阶段,税收筹划尚处于起步阶段。尽管如此,近两年,税收筹划也逐渐成为我国企业理财活动的一个热门话题,企业出现了较强的税务筹划欲望。如何准确、合理地运用税收政策实现依法纳税,以及围绕合理运用税收政策的税收筹划活动,将成为经济活动中的一个热点。 Tax planning refers to the business in conformity with the intent of the tax law, without prejudice to the tax laws, select the most optimal tax program to reduce taxes. Tax planning is the inevitable product of the market economy to a certain stage. In other countries, tax planning is more common and well-known. At the present stage of our country, tax planning is still in its infancy. In spite of this, in the recent two years, the tax planning has gradually become a hot topic in the financial management activities in our country. Enterprises have a strong desire for tax planning. How to use the tax policy accurately and reasonably to realize the tax payment according to law and the tax planning activities around the reasonable application of the tax policy will become a hot topic in economic activities.