纳税筹划是指企业针对将要发生的业务,通过比较业务的不同执行方式和过程,选择最优的方案,使企业因该项业务引起的纳税支出最低。纳税筹划不同于避税,更不是偷税,而是在多种合法方式中选择了纳税最少的一种方案,企业选择的是不同的业务过程,不同的业务过程才产生了不同的纳税负 Tax planning refers to the business for the business to occur, by comparing different business execution methods and processes, select the optimal program to enable enterprises to pay the lowest taxpayer for the business. Tax planning is different from tax avoidance, but not tax evasion, but in a variety of legal options choose the least tax one option, the business choice is a different business processes, different business processes have a different tax burden