纳税筹划主要是指在国家政策的许可下,按照税收法律法规的立法导向,通过对筹资、经营、投资、理财等活动进行合理的事前筹划和安排,取得“节税”效益,最终实现企业利润最大化和企业价值最大化的一种经济活动。纳税筹划在国外已是个非常普遍的现象,在国际企业中也得到广泛地应用 Tax planning refers mainly to the legislative direction of the tax laws and regulations with the permission of the state policy, through the reasonable preparation and arrangement of fund-raising, operation, investment and wealth management activities, and the realization of “tax saving” benefits, and ultimately the realization of corporate profits Maximize and corporate value of an economic activity. Tax planning is already a very common phenomenon in foreign countries and has also been widely used in international enterprises