“税 务筹划”一词属于舶来品,它的英文词是tax- planning。在国外,税务筹划与“避税”(taxavoidance)基本上是一个概念,它们都是指纳税人通过一定的合法手段减少或规避纳税义务的行为。例如,英国经济学家西蒙·詹姆斯在他的《税收经济学》一书中就曾指出:“会计师们把避税 The term “tax planning” belongs to exotic goods and its English word is tax-planning. Abroad, tax planning and “tax avoidance” (taxavoidance) is basically a concept, they all refer to taxpayers through certain legitimate means to reduce or avoid tax obligations. For example, the British economist Simon James once pointed out in his book Tax Economics: "Accountants put tax avoidance