一、所得税纳税筹划概念及思路(一)概念纳税筹划是指纳税人在不违反国家税收法律、法规、规章前提下,自行或通过中介机构的帮助,为实现企业价值最大化或股东财富最大化而对企业的生产经营、投资、理财和组织结构等经济业务或行为的涉税事项预先进行设计和筹划,从而获得税收利益过程。 First, the concept of income tax planning and ideas (A) Concept Tax planning refers to the taxpayers without violating the national tax laws, rules and regulations, on their own or through the help of intermediaries, in order to achieve maximum corporate value or shareholder wealth maximization However, tax-related matters concerning economic activities or activities such as production and operation, investment, wealth management and organizational structure of an enterprise are designed and planned in advance so as to obtain the tax benefit process.