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。 Tax planning refers mainly to the legislative direction of the tax laws and regulations under the permission of the state policy, through the reasonable preparation and arrangement of financing, management, investment, wealth management and other activities in advance, to achieve “tax savings ” benefits, the ultimate realization Business profit maximization and enterprise value maximization of an economic activity.