税务筹划指一切采用并非违法手段以及合法手段来进行纳税方面的整体规划,税收筹划与企业财务管理息息相关,相互促进、相互影响。随着经济的快速发展,税收筹划有利于企业经济效益的增长,有利于纳税企业的财务规划,已经成为企业经营管理以及可持续发展进程中不可缺少的部分。所以,做好企业税收筹划,了解生产经营与财务管理活动中开展税收筹划,在纳税申报活动中开展税收筹划就具有非常重要的现实意义。 Tax planning refers to all the non-illegal means and legal means to carry out the overall tax planning, tax planning and corporate financial management are closely linked to each other to promote and influence each other. With the rapid economic development, tax planning is conducive to the economic growth of enterprises, which is conducive to the financial planning of taxpayers, which has become an indispensable part in the process of enterprise management and sustainable development. Therefore, it is of great practical significance to do a good job in tax planning of enterprises, understand tax planning in production and operation and financial management activities, and carry out tax planning in tax declaration activities.