税收是国家凭借其政权力量强制取得的收入,这种收入的单方面转移,必然会造成对经济主体自身利益的影响。税收是企业成本的重要组成部分,因此,纳税筹划也就应运而生。纳税筹划不是单纯地减轻企业税负,更不是偷税、漏税等违法行为,而是企业管理更加有条不紊,更有利于企业的健康发展的纳税行为。 Taxation is the revenue that a state forces to obtain by virtue of its political power. The unilateral transfer of such income inevitably will have an impact on the self-interest of economic agents. Tax is an important part of the cost of the enterprise, therefore, tax planning also came into being. Tax planning is not simply to reduce the corporate tax burden, not to evade taxes, tax evasion and other illegal acts, but rather more orderly corporate governance, and more conducive to the healthy development of corporate tax behavior.