什么是税收筹划?目前还难以到一个非常权威的被普遍受的定义,但其定义至少应表述下几层意思:一是税收筹划必须合法的,至少是不违反税法的;二税收筹划是事先进行的;三是税筹划的目的应是纳税人税收负担最小化。综合以上几层意思,可以税收筹划下这样一个定义:“税收筹划”,又称纳 What is the tax planning? At present it is difficult to a very authoritative and generally accepted definition, but its definition should at least express the following layers of meanings: First, tax planning must be legal, at least not violate the tax law; Second tax planning is prior Third, tax planning should be the tax burden on taxpayers to minimize. Comprehensive sense of the above layers, tax planning can be such a definition: “tax planning”, also known as satisfied