税务筹划早已在许多西方国家普遍盛行。而在我国,税务筹划正悄然进入我们的生活,各企业税务筹划意识正不断增强,且筹划能力在不断提高。但税务筹划在我国的历史毕竟很短,而且《税收征收管理法》对税务筹划和避税的概念在法律上未作任何界定, Tax planning has long been prevalent in many western countries. In our country, the tax planning is entering our life quietly. The corporate tax planning awareness is constantly increasing and the planning ability is constantly improving. However, the history of tax planning in our country is short after all. Moreover, the concept of tax planning and tax avoidance in the Law of Tax Collection and Administration has not been defined by law.