As the historic reasons , tax planning start late in china and is seldom studied in academic 由于历史原因，我国税收筹划起步迟，学术界对税收筹划的研究也很少。
The practice of tax planning is extensively spread in the developed countries and the related theory study is thorough 在西方发达国家税收筹划实务已相当普及，理论研究也很深入。
As the only legal way to decrease income tax , taxation planning has already stepped into china ' s business management 作为唯一合法的节税方式，税收筹划已经逐渐走进我国企业的经营管理中。
Therefore , out sprouts this thesis which aims to study tactics of tax planning for merger and acquisition 本文试图从税收筹划理论与实务的角度，对并购活动中税收筹划的方法与策略进行探索。
There are two advantages to make the use of net for tax - planning , namely cost decrease and efficiency increase 利用互联网作为税收筹划的载体，这具有两大优势，即节约了筹划成本和提高了筹划效率。
The third part is the core of this article , it mainly discuss that how we can control the international tax planning availably 第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。
Enterprises " tax - planning is well - known in western country . however , in our country , few people knew it in a long term 企业税收筹划在西方几乎家喻户晓，而在我国却长期处于“处在深闺无人识”的状态。
Part two : summarize the precondition of tax planning and analyse the significance of tax planning in macrocosm and microcosm ( 2 )总结了税收筹划存在的前提，从微观和宏观两个角度分析了税收筹划的现实意义。
