一、纳税人筹划法纳税人可以是法人也可以是自然人。每一种税都有关于纳税人的规定,如果纳税人不履行纳税义务,就需要承担法律责任。纳税人筹划法,实质上是进行纳税人身份的合理界定或转化,使纳税人承担的税收负担尽量减少或降低到最小限度,或者直接避免成为某些税种的纳税人。纳税人筹划法可以合理降低税收负担,且方法简单,易于操作。纳税人筹划法的关键是准确把握纳税人的 First, the taxpayers Planning taxpayers can be legal persons can also be natural persons. Each kind of tax has provisions on the taxpayers, if the taxpayers do not fulfill their tax liability, they need to bear the legal responsibility. The taxpayer planning law is essentially a reasonable definition or conversion of taxpayers’ status to minimize or minimize the tax burden borne by taxpayers or to avoid directly becoming a taxpayer for certain tax types. Tax planning method can reduce the tax burden reasonably, and the method is simple and easy to operate. Taxpayers planning law is the key to accurately grasp the taxpayers