纳税筹划在国外早已是极其常见的现象,但在国内仍然方兴未艾。从不同角度进行分类,依据税种划分,分别有流转税、所得税、财产税、行为税的纳税筹划;依据筹划活动所涉及范围,分别有战略性纳税筹划和战术性纳税筹划;依据涉税行为所处业务领域划分,分别有生产经营活动中的纳税筹划、投资活动中的纳税筹划和融资活动中的纳税筹划。 Tax planning has long been a very common phenomenon in foreign countries, but it is still in the ascendant in the country. According to the classification of taxes, tax planning of turnover tax, income tax, property tax and behavior tax respectively are arranged. According to the scope of planning activities, there are strategic tax planning and tactical tax planning respectively. According to tax-related activities Division of business areas, respectively, production and operation of tax planning, investment activities in the tax planning and financing activities in the tax planning.