纳税筹划在西方发达国家,几乎已是家喻户晓,而在我国则尚处于初始阶段,现正逐渐被人们所认识。纳税筹划是指纳税人,为规避或减轻自身税负,防范、减轻甚至化解纳税风险以及使自身的合法权益得到保障而进行的一切筹谋、策划活动。一、纳税筹划能够促进依法治税(一)纳税筹划有助于 Tax planning in the western developed countries, is almost a household name, while in our country is still in its infancy, is gradually being recognized. Tax planning refers to the taxpayers, in order to avoid or reduce their own tax burden, prevent, reduce or even resolve tax risks and to protect their legitimate rights and interests of all the planning and planning activities. First, tax planning can promote tax according to law (A) tax planning helps