在西方发达国家,税务筹划对纳税人是耳熟能详,而在我国,却曾是一个禁区,现虽处于起步阶段,人们对此有极大的兴趣,但又似乎心有所忌。随着观念的不断更新,税务筹划也逐渐被人们所理解和认可。对此,笔者认为这是社会进步的一种表现,说明了纳税人依法纳税的意识在不断增强。其实税务筹划是成熟的市场经济中成熟的市场主体行为。 Taxpayers in the western developed countries are familiar with the taxpayers. In our country, they used to be a forbidden zone. Although they are in their infancy, people are greatly interested in it. With the continuous updating of concepts, tax planning has gradually been understood and approved by people. In this regard, I think this is a manifestation of social progress, indicating that the taxpayers tax awareness in accordance with the law continues to grow. In fact, tax planning is a mature market economy mature market players.