求翻译：摘要：近年来纳税筹划问题成为了理论研究的热点，按不同税种或者按企业注册登记、筹资、投资、生产经营和利润分配等环节总结了一系列纳税筹划方法。但理论上可行的方法在不同企业的实践中往往因多种原因而不能得到有效运用，充分认识这一问题将有利于企业决策和有效降低企业的税务风险。纳税筹划的本质是以少缴税款为目的一种管理活动。我国的税收优惠政策、选择机会和税收政策缺陷为纳税人的纳税筹划提供了广阔的空间。是什么意思？

Abstract: In recent years, tax planning issue became a hot spot theory, according to different types of taxes or by business registration, financing, investment, production and distribution of profits and other business sectors concluded a series of tax planning methods. Theoretically feasible, but

Summary: Tax planning issues in recent years has become a hot point of theoretical study, according to different types of taxes or registration, financing, investment, production, operation, and distribution of profits, and other links tax planning methods summarized a series. But theoretically feas

Abstract: In recent years paid taxes the preparation question to become the fundamental research hot spot, according to different links and so on categories of taxes or according to enterprise registration registration, fund raising, investment, production management and appropriation of profit summ

Abstract in recent years tax planning issues as hotspot of theoretical research, by various taxes or by enterprise registration, funding, investments: business and profit distribution segment sums up series of tax planning methods. Theoretically feasible methods in various business practices often c

Abstract: In recent years paid taxes the preparation question to become the fundamental research hot spot, according to different links and so on categories of taxes or according to enterprise registration registration, fund raising, investment, production management and appropriation of profit summ