一、税收筹划及其原则税收筹划是纳税人在税收法律许可的范围内,对投资、经营、理财等事项通过选择、争取、延缓等方法,做好预先安排和谋划,以达到减轻税收负担为目的的经济行为。它与违法偷税有本质区别,也与中性的避税有明显不同。税收筹划以合法为前提,是纳税人的一项基本权利。在 I. Tax planning and its principles Tax planning is a taxpayer’s ability to invest, manage, and manage financial affairs through selection, striving for, delaying, and other methods within the scope of the tax law’s permission, and to do a good job of pre-arrangement and planning in order to reduce the tax burden. Purpose of economic behavior. It is fundamentally different from illegal tax evasion, and it is also significantly different from neutral tax avoidance. Tax planning is based on legality and is a basic right of taxpayers. in