什么是税收筹划？
What is tax planning?
1.前提条件
1. Prerequisites
必须符合国家法律和税收法规，其方向应当符合税收政策法规的导向；
It must conform to national laws and tax regulations, and its direction should conform to the guidance of tax policies and regulations;
2.目标
2. Objectives
让纳税人的税收利益最大化。但这不只是指税负最轻，还包括有税后利润最大化、企业价值最大化等；
Maximize the tax benefits of taxpayers. But this does not only mean the lightest tax burden, but also includes the maximization of after tax profits and enterprise value;
3.途径
3. Approaches
其主要途径有两条。第一种是选择低税负方案。关于纳税可以有多种方案，预先选择税负低的方案，也就是选择了低的税收成本；第二种是滞延纳税时间。也就是企业会在滞延期内得到与滞延税款相等的政府无息贷款；
There are two main ways. The first is to choose a low tax scheme. There are many schemes for tax payment, and the scheme with low tax burden is selected in advance, that is, the low tax cost is selected; The second type is tax deferral. That is, the enterprise will get the government interest free loan equivalent to the deferred tax within the deferred period;
4.特点
4. Features
（1）合法性
(1) Legality
税收筹划是在国家法律法规的许可范围内进行的，纳税人在遵法守法的基础上，从多种纳税方案中选择了税收利益最大化的方案，是具有合法纤维 驱鸟设备 保定通风管道 塑料土工格栅 检查井模具 流水槽模具 锻造厂家 华尔街铜牛性的，且税收筹划符合国家税法的立法意图；
The tax planning is carried out within the scope permitted by the national laws and regulations. On the basis of abiding by the law, the taxpayer has legitimacy to choose the scheme to maximize the tax benefits from a variety of tax payment schemes, and the tax planning conforms to the legislative intent of the national tax law;
（2）事前筹划性
(2) Planning in advance
税收筹划一定是在纳税前就早早做好了选择，从诸多纳税方案中选择最优的方案。而且要考虑到经营收益等多方面要素，临时抱佛脚是不可行的，要尽早筹划；
Tax planning must have made a good choice early before paying taxes, choosing the best one from many tax plans. In addition, we should take into account many factors such as operating income. It is not feasible to cram temporarily, so we should plan as soon as possible;