有些财务人员在学习税收法律法规时,反映有些名词和术语容易混淆,这就有必要准确理解其内涵,否则,就有可能差之毫厘,谬之千里。节税≠避税节税是指纳税人在顺应立法意图,遵循税收法律法规的前提下,利用税法中固有的起征点、免征额、减免税等一系列优惠政策,或者绕开税收惩罚等 Some financial officers in the study of tax laws and regulations, reflecting some of the terms and terminology easily confused, it is necessary to accurately understand its meaning, otherwise, there may be the slightest difference, absurdly miles away. Tax holiday ≠ tax avoidance tax refers to the taxpayer in compliance with legislative intent, to comply with tax laws and regulations, under the premise of using the tax law inherent threshold, exemption, tax relief and a series of preferential policies, or bypass tax penalties