税收筹划是纳税人通过事先安排,合法降低税收负担以实现利益最大化目标的重要手段。税收筹划有利于维护纳税人的合法权益,提高企业理财水平;有利于增强纳税人的法制观念,提高税务行政能力,促进税制和税收政策的不断完善。科学的税收筹划还应当遵循合理性原则、稳健性原则和成本—收益原则。 Tax planning is an important means for taxpayers to achieve their goal of maximizing profits through prior arrangements and legal reduction of tax burden. Tax planning helps maintain the legitimate rights and interests of taxpayers and raises the level of corporate finances; it is conducive to enhancing the taxpayer’s concept of the legal system, improving tax administration capacity, and promoting the continuous improvement of taxation and taxation policies. Scientific tax planning should also follow the principles of rationality, soundness, and cost-benefit principles.