纳税筹划又称节税,是市场经济条件下出版企业经营筹划的重要组成部分,它是出版企业在经营、投资、理财等活动中,在税法规定许可的范围内,通过事先计划安排以达到税收负担最优化或税收利益最大化为目的的一种经营筹划行为。存税法规范的前提下,纳税人往往面对着多个纳税方案,不同的纳税方案,税负的轻重程度往往不同。而税负的轻重,对企业的经营决策有着决定性的影响。因此,可以说纳税人通过纳税筹划,选择不同的纳税方案,是实现国家税收调 Tax planning, also known as tax saving, is an important part of the planning of a publishing enterprise under the conditions of a market economy. It is a plan that the publishing enterprise, within its operating, investment and wealth management activities, Burden Optimization or Tax Benefit Maximization for the purpose of a business planning behavior. Under the precondition of deposit tax law, taxpayers often face multiple tax plans, different tax plans, the severity of the tax burden is often different. The severity of the tax burden has a decisive influence on the business decisions of the enterprises. Therefore, it can be said that taxpayers through the tax planning, choose a different tax program, is to achieve national tax transfer