一、从税务筹划的本质看其合法性税务筹划，又称税收筹划、节税（tax planning , tax saving），是指纳税人在税法许可的范围内，当存在多种纳税方案可供选择时，通过经营、投资、理财、组织、交易等事项的事先安排和策划，达到税收负担最小或税收利益最大的经济行为。可见，税 First, from the nature of tax planning to see its legitimacy Tax planning, also known as tax planning, tax planning (tax planning, tax saving), refers to taxpayers within the scope of the tax law, when there are multiple tax plans to choose from , Through prior arrangements and planning of business, investment, wealth management, organization and transaction matters, the economic activities with the least tax burden or the most tax benefits will be reached. Visible, tax