税务筹划是指纳税人在遵守税法的前提下,通过对企业生产经营、投资、理财等活动的事先筹划和安排,尽可能地节约税款,以最终实现企业税后利润最大化的经济行为。税务筹划是我国企业谋求合法节税的最佳选择,税务筹划对企业具有一定的现实意义。 Tax planning refers to the taxpayers under the premise of abiding by the tax law, through the pre-planning and arrangements for production, operation, investment, wealth management and other activities of enterprises to save as much tax as possible to ultimately achieve the ultimate after-tax profits of enterprises in economic activities. Tax planning is the best choice for Chinese enterprises to seek legal tax savings. Tax planning has certain practical significance for enterprises.