On the tax planningEach of us is to pay taxes which are getting closer, as the degree of China's reform and opening-up have been deepened and the level of personal income of residents in the continuous improvement of the international business has improved the extent, therefore, the tax-related businesses and individuals as a matter of growing, whether in any country in accordance with the law requires taxpayers to pay taxes, the tax liability for non-performance of the people should be given legal sanction, but not contrary to the premise of the tax law, taxpayers can legally reduce tax burden? It is precisely in such circumstances, tax planning activities become more and more important in our country, First, the meaning of Tax Planning I believe that tax avoidance should be planed for the following reasons: avoidance of non-offenders, which is the rule of law in the consensus reached by the people. Any countries and regions have tax laws and regulations of the State or the local government in writtening, a reflection of the will, the respect for the taxpayers of law is the respect of a written document, of course, of which the relevant respect. If the tax itself will differ to the legislators, the legislators should be the responsibility of the taxpayers instead. Tax avoidance is not a violation of the provisions, Therefore, tax planning is defined as before the tax act, subjecting to the laws and regulations under the premise of the main body of the business activities tax or investment-related matters, for example, making arrangements in advance has reached to pay less tax and deferred goals a series of planning activities. Tax planning should include four aspects: First, the use of...