中国从多年前开始关注税收筹划这一新型税务概念,但是由于中国的政治经济发展还处于较低水平,大多数事业单位对税收筹划的认识还不够充分,在一些经济欠发达的地区,了解税收筹划这一概念仅限于在校学习财务专业知识的学生,区域性企事业单位虽然想要获得税收筹划的突破,但是由于经济发展层次较低,地方税收有较多的政策限制以及信息传递渠道受阻等原因,造成企事业单位税收筹划成了纸上谈兵,无法在实际税收工作中落实。从税务机关角度来看,税务机关承担着税收执法者的身份,中国经济的快速发展带动着税务制度改革不断深化。 Since many years ago, China began to pay attention to the new tax concept of tax planning. However, due to the fact that China’s political and economic development is still at a low level, most public institutions do not fully understand tax planning. In some economically underdeveloped regions, The concept of planning is limited to students studying financial professional knowledge at school. Although the regional enterprises and institutions want to get a breakthrough in tax planning, due to the low level of economic development, more restrictions on local taxes and the blocking of information transmission channels And other reasons, resulting in the tax planning of enterprises and institutions became a piecemeal, can not be implemented in the actual tax work. From the perspective of the tax authorities, the tax authorities assume the status of tax law enforcement officials. The rapid economic development in China has led to the deepening of the tax system reform.