合理避税,也称税务筹划,是指纳税人通过财务活动的合理安排,充分利用税收法规所提供的优惠条件,在规定范围内的多种可供选择的纳税方案中,取其能够使税收负担最轻的一种,从而享得最大的税收优惠。合理避税是在法律允许的范围内展开的,与偷税、漏税、抗税有着本质的不同。市场经济条件下,合理避税是企业的必然选择。 Reasonable tax avoidance, also known as tax planning, refers to the taxpayers through the reasonable arrangements of financial activities, make full use of preferential tax conditions provided by the provisions of a wide range of options within the tax program, whichever can make the tax burden The lightest, so enjoy the greatest tax benefits. Reasonable tax avoidance is carried out within the scope of the law and is essentially different from tax evasion, tax evasion and tax resisting. Under market economy, reasonable tax avoidance is the inevitable choice of enterprises.