在税收筹划越来越成为热门的情况下,一些税务人员对此还存有一定的偏见,认为税收筹划是纳税人自己的事,不能帮忙参考,甚至觉得纳税人搞税收筹划就是想偷逃税等。笔者认为,税收筹划其实是一种税收合作信赖基础上的诚信纳税行为。一、税收筹划体现了纳税人纳税意识的增强税收筹划既不是偷逃税,也不是避税,而是企业在法律法规允许的范围内,通过对融资、投资、经营活动进行事先筹划和安排,对多种纳税方案进行最优化选择的一系 Tax planning is becoming more and more popular, some tax officers also have some prejudice on this, that tax planning is the taxpayer’s own business, can not help reference, or even think taxpayers engaged in tax planning is to want to evade taxes . The author believes that tax planning is actually a trustworthy tax cooperation based on the integrity of tax behavior. First, the tax plan reflects the taxpayers raise awareness of tax Consumption tax is neither tax evasion nor tax avoidance, but the business laws and regulations within the allowable range, through the financing, investment, business activities in advance planning and arrangements for more A tax system to optimize the choice of a series