所谓纳税筹划,是指在纳税行为发生之前,在不违反税收法律、法规的前提下,通过对纳税主体(法人或自然人)的经营活动或投资活动等涉税业务进行事先安排,制作一整套完整的纳税操作方案,以达到少缴税或延期纳税目标的一系列谋划活动。在纳税筹划的定义中,着重强调纳税筹划的以下几个特性:一是合法性,合法是纳税筹划的前提,纳税筹划只能在税收法律许可的范围内进行;二是筹划性,也可理解为预期性,指纳税筹划是在纳税行为发生之前对经济事项进行规划、设计、安排,而不是在经营活动发生后再去设法少缴税款,这 The so-called tax planning refers to the tax behavior before the occurrence, without violating tax laws and regulations, under the premise of the taxpayers (legal persons or natural persons) business activities or investment activities and other tax-related business arrangements in advance to produce a complete set of Tax program to achieve the goal of paying less or deferred tax a series of planning activities. In the definition of tax planning, emphasizing the following characteristics of tax planning: First, the legitimacy of the legitimate tax planning is the premise, tax planning can only be carried out within the scope of the tax law; the second is planning, but also understand As expected, it means that tax planning is to plan, design and arrange economic matters before taxation occurs, instead of trying to pay less tax after the business activities happen