误区一:将纳税筹划独立于企业决策之外。纳税筹划是指纳税人通过筹资、投资、收入分配、组织形式、经营等事项的事先安排、选择和策划,通过合法的节税方法以及税负转嫁方法,以税收负担最小化为目的的经济活动。如果经济活动已经发生,应纳税种、税额已经确定,纳税人只想运用一定方法对已发生的纳税义务隐瞒、掩盖,就属于偷税范畴。现实中,一些企业的管理者在决策时只考虑商 Misunderstanding one: the tax planning independent of corporate decision-making. Tax planning refers to the taxpayers through the financing, investment, income distribution, organization, management and other matters of the prior arrangement, selection and planning, through the legal tax savings and tax transfer methods, to minimize the tax burden for the purpose of economic activity . If the economic activities have taken place, the types of taxes payable and the tax amount have been set, the taxpayers only want to use certain methods to conceal and cover the tax obligations that have taken place, thus falling into the tax evasion category. In reality, some business managers only consider the business when making decisions