所谓纳税筹划是指通过对涉税业务进行策划,制作一整套完整的纳税操作方案,从而达到节税的目的。任何纳税筹划行为,其产生的根本原因都是经济利益的驱动,即经济主体为追求自身经济利益的最大化。中国对一部分国营企业、集体企业、个体经营者所做的调查表明,绝大多数企业有到经济特区、开发区及税收优惠地区从事生产经营活动的愿望和要求,其主要原因是税收负担轻、纳税额较少。人们知道,利润等于 The so-called tax planning refers to the tax-related business planning, production of a complete package of tax operations, so as to achieve the purpose of saving. Any tax planning behavior, the root cause of its production are driven by economic interests, that is, economic entities in pursuit of their own economic interests to maximize. A survey conducted by some Chinese state-owned enterprises, collective enterprises and self-employed businessmen shows that the vast majority of enterprises have the desire and the demand for engaging in production and business activities in the special economic zones, development zones and preferential tax zones mainly because the tax burden is light, Taxes are less. People know that profit equals