一、税收筹划是市场经济的必然产物税收筹划 ,又称“节税” ,首先兴起于西方国家 ,是纳税人依照税法的具体要求和生产经营活动的特点 ,对企业的筹资、投资、营运等生产经营过程进行的事先安排和运筹 ,使企业既依法纳税 ,又能充分享有税法所规定的权利与优惠政策 ,实现企业利润 First, the tax planning is the inevitable product of the market economy Tax planning, also known as “tax savings”, first of all arise in Western countries, taxpayers in accordance with the tax law and the specific requirements of the characteristics of production and business activities of the enterprise financing, investment, operations, etc. Production and management process prior arrangements and operations so that enterprises not only pay taxes according to law, but also fully enjoy the rights and preferential policies stipulated in the tax law, to achieve corporate profits