税收筹划近年来成为企业经营者的热门话题。税收筹划，又称节税筹划，是指纳税人在法律许可的范围内通过投资、经营、理财等事先筹划与安排，以充分利用税法所提供的包括减免税在内的一切优惠，从而获得最大的税收利益，具有合法性、超前性、与政府政策导向的同向性和综合性的 Tax planning has become a hot topic for business operators in recent years. Tax planning, also known as tax planning, refers to the taxpayers in the law permitted by the investment, management, financial planning and arrangements in advance to make full use of the tax law, including tax relief, including all concessions to get the maximum Of the tax benefits, with legitimacy, advanced, with the direction of the government policy-oriented and comprehensive