Tax planning is lased on the taxpayers' point of view. 摘要纳税筹划是基于纳税人角度的税收筹划。
In the last thirty years, the conception of tax planning is a household word in the Western countries and there are many articles of tax planning. 尤其近三十多年来,税收筹划在西方国家几乎家喻户晓,有关的论著和文章比比皆是,税收筹划已经成为西方企业,特别是跨国公司制定经营和发展战略的一个重要组成部分。