由于税收的无偿性决定了纳税人税款的支付是资金的净流出。虽然依法纳税是纳税人应尽的义务,但是,对于纳税人来说,无论纳税多么正当合理,都是纳税人经济利益的一种丧失。在收入、成本、费用等条件一定的情况下,纳税人的税后利润与纳税金额互为增减。因此,一种能合法地减少应纳税款,节约税收支出,实现利润最大化的方法即税收筹划就应运而生。所谓税收筹划是指在顺应税法意图、完全不违背立法精神的前提下,当存在两种或两种以上的纳税方案可供选择时,选择最优方案,实现纳税最少,达到税后利润最大化的行为。当然,税收筹划对图书行业也不例外,在图书的整个生命周期中税收筹划无处不在,下面就从图书的生命周期中简述税收筹划的几种方法。 Due to the non-payment of tax revenue taxpayers decided to pay the net outflow of funds. Although paying taxes in accordance with the law is an obligation that taxpayers should fulfill, for taxpayers no matter how reasonable and reasonable they are, it is a loss of the economic interests of the taxpayers. In the case of certain conditions such as income, cost and expenses, the taxpayer’s profit after tax and the tax amount increase or decrease each other. Therefore, a method that can legally reduce tax payable, save tax expenditures, and maximize profits means that tax planning should come into being. The so-called tax planning is to comply with the intent of the tax law, without prejudice to the premise of the spirit of legislation, when there are two or more tax programs to choose from, choose the optimal program to achieve the least tax, to maximize after-tax profits the behavior of. Of course, tax planning is no exception to the book industry, where tax planning is ubiquitous throughout the life cycle of a book, and several ways of tax planning are outlined below from the book’s life cycle.