所得税税收筹划是指依据现行税法和国际税收惯例,在税法规定允许的范围内,不影响企业的正常经营的情况下,对企业筹资、投资、经营等活动进行筹划,税收筹划秉承弹性筹划、规避风险,兼顾成本效益性原则。 Income tax tax planning is based on the current tax law and international tax practice, within the allowable scope of the tax law, does not affect the normal operation of the enterprise under the circumstances of the enterprise financing, investment, business planning activities, tax planning in the flexible planning, avoidance Risk, taking into account the principle of cost-effectiveness.