随着我国税制的完善和依法治税的加强,不偷税、不骗税还可节税的税收筹划理念已逐渐为广大企业和个人所接受。本刊“税收筹划”栏目自开设以来,在读者中引起了较大的反响,部分税收筹划的文章曾多次被其他报刊所转载。然而,这还远远不能满足广大读者的需求。为此,我们还在不断的探索、尝试。本刊从第7期开始开设“黄博士谈筹划”专栏,刊发黄凤羽博士对税收筹划的一系列看法和观点。黄凤羽系南开大学经济学院博士研究生,注册会计师,现执教于天津财经学院,曾在《税务研究》、《税务与经济》等国家一、二级刊物上发表论文40余篇,多次参加国家税务总局科研课题的研究与编著,对税收筹划有较深的研究,曾参与编写专著《纳税申报与纳税筹划》,也曾在本刊上发表了多篇税收筹划的文章。目前,黄博士正在编写另一本有关税收筹划的书,本刊也将刊发该书中的精华部分,以飨读者。欢迎广大读者来信来稿,谈谈对本栏目的意见、要求或建议,我们将尽力满足读者的需求。 With the improvement of China’s tax system and the strengthening of tax administration according to law, the idea of ​​tax planning that does not tax evasion or tax fraud can gradually be accepted by the vast majority of enterprises and individuals. Since its establishment, the column of “Tax Planning” has aroused great repercussions among readers. Some tax planning articles have been reprinted by other newspapers many times. However, this is far from meeting the needs of readers. To this end, we are still constantly exploring, trying. From the seventh issue of the publication of “Dr. Huang talk about planning” column published Dr. Huang Fengyu tax planning a series of views and opinions. Huang Fengyu is a doctoral student and a certified public accountant at the School of Economics of Nankai University. He is currently teaching at Tianjin University of Finance and Economics. He has published over 40 papers in first and second level publications such as “Taxation Studies,” “Taxation and Economics,” and has repeatedly participated in state taxation The research and editing of research projects of the State Administration of Taxation have conducted deep research on tax planning and have been involved in the preparation of the monograph “Tax Return and Tax Planning”. He has also published numerous articles on tax planning in this magazine. At present, Dr. Huang is preparing another book on tax planning. The magazine will also publish the essence of the book to readers. Welcome readers to write contributions, to talk about the comments, requests or suggestions of this column, we will try our best to meet the needs of readers.