Tax planning is legitimate, prepared and objective.

税收筹划具有合法性、筹划性及目的性的特点。

K. Lasser's New Rules for Estate and Tax Planning.

雷瑟的地产和税务规划新原则一书的合著者。

Tax planning is based on the taxpayers' point of view.

纳税筹划是基于纳税人角度的税收筹划。

Most important, a good accountant will help with tax planning.

更重要的是，一个好的会计师将帮助你规划纳税计划。

This would be a good time for you to do tax planning, too.

这对你来说也是一个很好的税务规划时机。

I will have extensive tax planning before succession happens.

在正式的接班发生之前，我会有全面的税务计划。

The company can use different tax treatment for tax planning.

公司能够使用不一样的税收处理进行税务谋划。

Tax planning is important and it also requests much information.

做税收计划十分重要，而这也需要许多信息。

Tax planning is an inevitable countermeasure that taxpayers take.

纳税筹划是依法治税时代纳税人必然采取的对策。

The current tax planning is the area of business finance strategy.

现行的税务筹划属于企业财务战略范畴。

The important role of tax planning will be more corporate attention.

税务筹划的重要作用将被更多的企业重视。

Then we use the operational research to choose the best tax planning program.

运用运筹学的有关知识讨论了企业税收筹划方案选择的方法。

The second part, we discuss the legal boundary of international tax planning.

第二部份，论述了进行国际税收筹划的法律界限。

The benefits of tax planning disappear when the conditions they depend on have changed.

筹划方案成立的条件发生变化导致计划中的筹划利益消失的风险。

Needs to pay attention is, When carries on the tax planning must guard against the risk.

需要注意的是，在进行税收筹划时要注意防范风险。

For a corporation, the process of income tax planning is a process of choosing accounting policy.

企业进行所得税筹划的过程，也是一个会计政策选择的过程。

Their Byzantine legal structures owe as much to history and tax planning as safety and efficiency.

这种拜占庭式复杂诡秘的法律结构，是由历史原因和避税选择造成的，也是出于安全和效率的考虑。

The choice of accounting policies guided by tax planning is under the influence of various factors.

以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。

The purpose of tax planning is to lower the tax cost or improve the tax cost-benefit of enterprises.

纳税筹划的目的是为了企业纳税成本的降低或纳税成本效益的提高。

Theory of effective tax planning is always an important area in the research on business tax strategy.

有效税收筹划理论一直是企业税收战略研究的重要领域。

The research of the tax planning belongs to the category of studying of financial management of enterprise.

对企业税务筹划的研究属于企业财务管理的研究范畴。

In this paper, some of the theory and more substantive practice of tax planning of fixed assets were discussed.

本文主要对固定资产税务筹划的有关理论和固定资产多环节的筹划实务进行了探讨。

But because of some problems existing in tax planning, it needs further theory research and practised direction.

但在纳税筹划实践中，还存在很多问题，需要更深入的理论研究和实践指导。

At last, we discussed the problems we should be pay attention to and the developing prospect in the tax planning.

最后，笔者论述了国际航运企业在进行国际税收筹划时应注意的问题及发展前景。

A family may have 100 members scattered over multiple jurisdictions and 150 trusts, making tax planning a trifle complex.

一个家族，成员可能达百人，分散在多个辖区，委托150个信托机构管钱，这让纳税计划有些复杂。

In Western developed countries, tax planning practice is quite widespread and the theory study of it is thorough, too.

在西方发达国家纳税筹划实务已相当普及，理论研究也很深入。

PART TWO: summarize the precondition of tax planning and analyse the significance of tax planning in macrocosm and microcosm.

总结了税收筹划存在的前提，从微观和宏观两个角度分析了税收筹划的现实意义。

From the above analysis shows that the foundation of the world tax planning is the difference between the national tax system.

从上述的剖析可见，世界税务谋划的根底就是各国税制的区别。

In addition to tuition, other services that are suited to this model include tax planning, interior design and administrative support.

除了课业辅导以外，适应该模式的其它服务还包括税务策划、室内装修和行政支助等。