纳税筹划就是指在法律规定许可的范围内,通过对经营、投资、理财活动的事先筹划和安排,实现缴纳最低税款的一种行为。纳税筹划通过充分利用税法中提供的一切优惠,在诸多可选的纳税方案中择其最优的,以期达到整体税后收益最大化。合理、合法的避税方法及技巧是十分必要的,因为这将大大减轻纳税人的税负,从而有效地避免纳税人的经济损失。 Tax planning refers to the behavior of paying the lowest tax by planning and arranging operations, investment, and financial management activities within the scope of laws and regulations. Tax planning makes full use of all the benefits provided by the tax law and selects the best among many optional tax payment plans in order to maximize the overall after-tax return. Reasonable and legal tax avoidance methods and techniques are very necessary, because this will greatly reduce the taxpayer’s tax burden, thus effectively avoiding the taxpayer’s economic losses.