税收筹划目标,是指通过税收筹划要达到的在一定税负状态下经济利益的状况。它决定了税收筹划的范围和方向,是税收筹划应当解决的关键问题。目前.对税收筹划目标的定位存在两个相反的问题.一是目标定位范围过窄,二是目标定位范围太宽。这两种目标的定位都不利于税收筹划事业的发展,会导致税收筹划实践的混乱。国内外税收筹划目标定位在理论界的研究中,一般将税收筹划的目标包含于定义中。例如,国际财政文献局编写的《国际税收词汇》对税收筹划下的定义是:税收筹 Tax planning objectives, refers to the tax planning to achieve the status of a certain tax burden of economic interests. It determines the scope and direction of tax planning, which is the key issue that tax planning should solve. At present, there are two opposite problems in the positioning of tax planning objectives: First, the scope of target positioning is too narrow; second, the target positioning range is too wide. The positioning of these two objectives are not conducive to the development of tax planning, tax planning will lead to confusion in practice. Tax planning goals at home and abroad are located in the theoretical study, the general goal of tax planning included in the definition. For example, the definition of tax planning under the International Tax Glossary prepared by the International Bureau of Financial Documents is: Tax Revenue