有人认为,广义的税收筹划是节税、避税和税负转嫁的综合体。广义的避税包括合理合法的节税和不合理但非法的避税;狭义的避税仅指不合理但非为法的避税行为,也称税收规避。追求企业利润的最大化,是市场经济背景下企业发展的动力和最终目标。而利用关联企业转移利润,规避税收,是企业减轻税收负担的一个重要途径,也是目前的一个普遍现象。内资关联企业转移利润,必然引起税务主管部门的注意而加以的监控与管理,这必然要求企业在管理中对此进行规范化,避免造成不必要的损失。 Some people think that the generalized tax planning is a combination of tax savings, tax avoidance and tax transfer. Generalized tax avoidance includes reasonable and legal tax savings and unreasonable but unlawful tax avoidance. Narrow tax avoidance only refers to tax unlawful but not tax avoidance practices, also known as tax avoidance. The pursuit of the maximization of corporate profits is the driving force and the ultimate goal of the enterprise development in the market economy. The use of affiliated enterprises to transfer profits and evade taxation is an important way for enterprises to reduce their tax burden. It is also a common phenomenon at present. The transfer of profits by domestic-funded affiliates inevitably arouses the supervision and management of the tax authorities, which inevitably requires the enterprises to standardize the management in order to avoid unnecessary losses.