税收筹划是指企业在不违反国家法律、政策规定的前提下,通过对经营、投资、理财等一系列活动进行有序安排和筹划,尽可能减轻企业的税收负担的行为。但税收作为重要的国民经济杠杆,体现了国家宏观的经济政策和税收政策。所以,企业的税收筹划应顺应国家宏观经济的调控,顺应国家政 Tax planning refers to the behavior of an enterprise to reduce the tax burden of an enterprise as much as possible by orderly arrangement and planning of a series of activities such as operations, investment, and wealth management without violating national laws and policies. However, as an important national economic lever, taxation embodies the country’s macroeconomic and tax policies. Therefore, the tax planning of enterprises should comply with the macroeconomic regulation of the country and comply with the national government policy.