税收与经济生活密切相关,无论是法人还是自然人都是纳税义务人。随着社会经济的发展,纳税筹划日益成为纳税人理财或经营管理整体中不可缺少的一个重要组成部分,尤其近三十多年来,其在许多国家中的发展更是蓬蓬勃勃。在我国社会主义市场经济运行机制下,我国在新修改的《宪法》中 Tax revenue and economic life are closely related, whether legal or natural persons are taxpayers. With the development of society and economy, tax planning has increasingly become an indispensable component of taxpayers’ wealth management or operation and management. In particular, the development of taxpayers in many countries has become even more thriving over the past three decades or so. Under the operating mechanism of socialist market economy in our country, our country is in the newly revised Constitution