税收筹划又称节税，是指纳税人在国家法律许可范围内，通过对投资、经营、核算的事先筹划安排，进行纳税方案的优化选择以达到税后利润最大化的一系列活动。市场经济的基本运行机制是在承认市场主体即企业的独立身份前提下，通过价格机制进行资源配置，反映在税收关系上，企业 Tax planning, also known as tax saving, refers to a series of activities that taxpayers maximize the profits after tax through the pre-planning and arrangement of investment, business and accounting within the scope permitted by the state laws. The basic operating mechanism of market economy is to allocate resources through the price mechanism on the premise of recognizing the market identity as the independent status of the enterprise, which is reflected in the tax relationship. The enterprise