进年来，“税收筹划”在我国逐渐成为企业界的热门话题。所谓税收筹划，是指纳税人采取合法的手段来达到不交税或少交税的目的。税收筹划充分利用税法所提供的一切税收优惠包括减税、免税等，通过事先有意识地安排自己的经营管理活动来达到缴纳税款最少的目的，从而取得最大的 In recent years, “tax planning” in our country has gradually become a hot topic in business. The so-called tax planning, refers to the taxpayers to take legal means to achieve the purpose of not paying taxes or less tax. Tax planning to make full use of tax laws to provide all the tax incentives, including tax cuts, tax exemptions, etc., through prior conscious arrangements for their own management activities to achieve the minimum tax purposes, so as to obtain the largest