目前,理论界对税收筹划的界定众说纷纭。笔者认为,从广义和狭义两个方面来理解税收筹划,将有利于我们更加全面地了解税收筹划的含义,并理性地在实践中推动税收筹划工作。征纳关系是税收基本关系,因此广义的税收筹划应当涵盖分别以纳税人和征税方为主体的两个方面的内容:一方面,是指纳税人依据现行税法,通过运用合法及非违法方式对经营、投资、理财活动的事先筹划和安排,达到“节税”目的的活动;另一方面,是指征税 At present, there are different opinions on the definition of tax planning in theorists. The author believes that to understand the tax planning in both broad and narrow sense will help us to understand the meaning of tax planning more fully and to promote tax planning in practice rationally. The relationship between taxation and taxation is the basic taxation relationship. Therefore, the broad taxation planning should cover two aspects that are mainly taxpayers and tax collectors respectively: on the one hand, it refers to taxpayers who, under the current tax law, use legal and non-violating means On the business, investment, financial planning and arrangements in advance, to achieve the purpose of “tax savings” activities; the other hand, refers to the tax