一、税收的本质特点决定了税务筹划的存在税收就其本质来说,是国家为了实现其职能,凭借政治权力按预定标准无偿地参与国民收入分配的一种手段。它的基本特点就是无偿性、强制性、固定性,税收的本质特点决定了税收是纳税人财产所有权的单方向转移,税款一旦交出去就不会再回来,对企业来说,税 First, the essential nature of tax determines the existence of tax planning Taxation is, by its very nature, a means for the state to participate in the distribution of national income by virtue of its political power at a predetermined standard, without compensation, in its own right. Its basic characteristic is that it is non-compensatory, mandatory and fixed. The essential characteristics of tax determine that taxation is a one-way transfer of taxpayer’s ownership of property. Once the tax is handed over, it will not come back. For enterprises, tax