一、引言税收筹划在发达国家十分普遍,并已成为企业、尤其是跨国公司制定发展战略和经营方针的一个重要组成部分。而在我国,20世纪90年代以前税收筹划还是鲜为人知的,进入20世纪90年代后,税收筹划因其具有明显的减负节税功能,能够为企业带来更多税后收益和提高企业市场竞争力等多 I. INTRODUCTION Tax planning is very common in developed countries and has become an important part of companies, especially multinational corporations, in formulating development strategies and operating guidelines. In China, before the 1990s, the tax planning was still little known. After entering the 1990s, the tax planning was able to bring more after-tax profits and improve the corporate market because of its obvious functions of reducing the burden and saving taxes. Competitiveness and more