税收筹划是指纳税人在不违反税收法律法规的前提下,采用相关技术和手段,通过对自身经济活动的合理安排和计划,最大限度地减少税收成本和税收风险,实现资本收益最大化的经济行为。税收筹划是市场经济发展的必然产物,是现代企业的必然选择。为有效开展税收筹划,实现经营利益最大化,企业除了要把握税收筹划应遵循的基本原则外,还应掌握税收筹划的基本技术,这是税收筹划取得成功的基本前提。 Tax planning refers to the taxpayers on the premise of not violating tax laws and regulations, the use of related technologies and means, through their own economic activities and reasonable arrangements and plans to minimize tax costs and tax risks, to maximize the return on capital of the economy behavior. Tax planning is an inevitable result of the development of market economy and an inevitable choice for modern enterprises. In order to effectively carry out the tax planning and maximize the operating profit, enterprises should grasp the basic tax planning principles in addition to the basic principles that tax planning should follow. This is the basic prerequisite for the success of tax planning.