人们通常将纳税筹划与偷税的区别概括为:偷税是违法的,而纳税筹划应是合法的,这里的“法”特指税收法律法规。然而笔者认为,纳税筹划方案不仅不能有利于国家的税收法律法规,与其他相关法律法规也不能产生冲突,否则这样的方案就不具备实务中的有效性和可操作性。建筑安装企业是 People generally divide the difference between tax planning and tax evasion as follows: Tax evasion is illegal and tax planning should be legal. The “law” herein refers specifically to tax laws and regulations. However, I believe that the tax planning program can not only help the country’s tax laws and regulations, and other relevant laws and regulations can not conflict, otherwise such programs do not have the practical validity and operability. Construction and installation business is