Tax planning refers to a series of planning activities that, before the occurrence of tax payment behavior, make prior arrangements for tax related matters such as the business activities or investment behavior of the taxpayer (legal person or natural person), without violating laws and regulations (tax law and other relevant laws and regulations), in order to achieve the goal of underpayment or deferred tax payment.
纳税人在不违反法律、政策规定的前提下，通过对经营、投资、理财活动的参排和筹划，尽可能减轻税收负担，以获得“节税”( tax savings)利益的行为很早就存在。税务筹划在西方国家的研究与实践起步较早，在20世纪30年代就引起社会的关注，并得到法律的认可。1935年英国上议院议员汤姆林对税务筹划提出：“任何一个人都有权安排自己的事业，依据法律这样做可以少缴税。为了保证从这些安排中谋到利益……不能强迫他多缴税”。他的观念赢得了法律界的认同型槽模具 一次性止血带 保定水处理设备 一次性止血带 保定空压机 北京真空泵
Taxpayers, on the premise of not violating laws and policies, have long existed in the practice of participating in and planning business, investment, and financial activities to minimize the tax burden and obtain the benefits of "tax savings". The research and practice of tax planning started early in Western countries and attracted social attention and legal recognition in the 1930s. In 1935, British House of Lords member Tomlin proposed to tax planning: "Anyone has the right to arrange their own business, and according to the law, doing so can reduce taxes. In order to ensure benefits from these arrangements... he cannot be forced to pay more taxes. His concept has gained recognition in the legal community, and the spirit of this principle is often cited in future tax precedents in the UK, Australia, and the United States. In the past 30 years, tax planning has developed rapidly in many countries and has increasingly become an essential part of taxpayers' financial or business management decisions. Many enterprises and companies hire specialized tax planning senior talents or entrust intermediary agencies to provide advice and suggestions for their economic activities. In China, since its introduction in the early 1990s, tax planning has been continuously recognized, accepted, and valued by people, and has become a particularly promising business for intermediary agencies.
Tax planning is a fundamental right of taxpayers, and the profits obtained by taxpayers should be considered legitimate, provided that the law allows or does not violate tax laws.