In the last thirty years, the conception of tax planning is a household word in the Western countries and there are many articles of tax planning.

• 尤其近三十多年来，税收筹划在西方国家几乎家喻户晓，有关的论著和文章比比皆是，税收筹划已经成为西方企业，特别是跨国公司制定经营和发展战略的一个重要组成部分。