由于对税收筹划分类研究的不足,导致学者们在税收筹划内容及方法介绍方面出现了混乱。分类研究是深入研究税收筹划、建立税收筹划学科体系的需要。分类研究的关键在于分类标准的选择,选择不同的分类标准就有不同的分类结果。笔者下面分别就分类标准及其分类结果予以说明。按税? Due to the lack of tax planning classification, leading scholars in the tax planning content and methodological aspects of confusion. Classification research is to study tax planning in depth, and to establish the system of tax planning needs. The key to classification research lies in the selection of classification criteria. Different classification criteria have different classification results. The author below the classification criteria and classification results to be described. Tax?