税收筹划是指纳税人在不违反国家现行税法的前提下,通过对经营活动的优化安排以达到企业税负最小化的一种理财经济活动。但是如何进行筹划,从哪里入手是企业税收筹划的最佳途径就成了企业面临的主要问题之一。本文从税收筹划的五处着眼点来谈一下对纳税筹划的认识和理解。 Tax planning refers to the taxpayers under the premise of not violating the current state tax law, through the optimization of business activities to achieve the corporate tax to minimize a financial and economic activities. But how to plan, where to start is the best way to corporate tax planning has become one of the major problems facing enterprises. This article from the tax planning five points to talk about tax planning understanding and understanding.