所谓“税收筹划”，在西方经济学中称为“taxplanning”或“taxsaving”（也称节税）。税收筹划在西方市场经济发达的国家属于热门职业，并形成了比较完善的理论体系。西方国家的税收筹划之所以得到良好的发展，与其完善的市场经济体制、配套的税收制度不无关系，同时也是社会 The so-called “tax planning” in Western economics is called “taxplanning” or “tax saving” (also known as tax savings). Tax planning is a hot career in countries with developed western market economy and has formed a relatively complete theoretical system. The reason why the tax planning in western countries has been well developed is not unrelated to its sound market economy and supporting tax system,