税务筹划，是指在纳税行为发生之前，在不违反法律、法规（税法及其他相关法律、法规）的前提下，通过对纳税主体（法人或自然人）的经营活动或投资行为等涉税事项做出事先安排，以达到少缴税或递延纳税目标的一系列谋划活动。
Tax planning refers to a series of planning activities that, prior to the occurrence of tax payment, make advance arrangements for tax related matters such as the business or investment activities 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，英国、澳大利亚、美国在以后的税收判例中经常援引这一原则精神。近30年来，税务筹划在许多国家都得以迅速发展，日益成为纳税人理财或经营管理决策中必不可少的一个重要部分。许多企业、公司都聘请专门的税务筹划高级人才或委托中介机构为其经济活动出谋划策。在我国，税务筹划自20世纪90年代初引入以后，其功能和作用不断被人们所认识、所接受、所重视，已经成为有关中介机构一项特别有前景的业务。
Taxpayers have long existed in the practice of participating in and planning business, investment, and financial activities to minimize tax burden and obtain tax savings benefits, without violating laws and policy regulations. Tax planning started early in research and practice in Western countries, attracting social attention and gaining 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 United Kingdom, 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 taxpayer financial or business management decisions. Many enterprises and companies hire specialized senior tax planning talents or entrust intermediary agencies to provide advice and strategies for their economic activities. Since its introduction in the early 1990s, tax planning has been continuously recognized, accepted, and valued by people in China, and has become a particularly promising business for intermediary agencies.
税务筹划是纳税人的一项基本权利，纳税人在法律允许或不违反税法的前提下，所取得的收益应属合法收益。
Tax planning is a fundamental right of taxpayers, and the profits obtained by taxpayers should be considered legitimate, provided that they are allowed by law or do not violate tax laws.