一、所得税避税筹划的特点及现实意义企业避税筹划具有两大特点:一是不违反税收政策法规。二是符合政府的政策导向。避税筹划是纳税人在履行应尽法律义务的前提下,运用税法赋予的权利保护自身利益的方法和手段。在国外,避税筹划活动比较普遍,纳税人在决定经营前或在经营过程中, First, the characteristics and practical significance of income tax avoidance planning Corporate tax avoidance planning has two major characteristics: First, does not violate the tax policy and regulations. The second is to comply with the government’s policy orientation. Tax avoidance planning is a method and means for taxpayers to protect their own interests by applying the rights conferred by the tax law on the premise of fulfilling their due legal obligations. In foreign countries, tax avoidance planning activities are relatively common. Before taxpayers decide to operate or operate,