税务筹划是企业针对现行税收管理法规制度和有关政策，合理谋划生产经营各个环节的决策，为尽量减轻税收负担而制定的一种财务安排和纳税规划。它不仅与偷税、逃税、骗税等违法行为截然不同，而且与避税也不能简单地划等号，它具有以纳税人或企业法人为行为主体、以不违反税法? Tax planning is a kind of financial arrangement and tax planning formulated by the enterprise in light of the current laws and regulations on tax administration and related policies, making rational decisions on all aspects of production and operation, and minimizing the tax burden. It not only with the tax evasion, tax evasion, tax fraud and other illegal activities completely different, but also with the tax avoidance can not simply equate, it has to taxpayers or corporate legal person as the main body, not to violate the tax law?