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1、教学目的和要求（Teachingaimsandrequirements）TeachingaimsandrequirementsofeachchapteroftaxplanningThefirstchapteristheoutlineoftaxplanningFirst,thepurposeandrequirementsoflearningThischaptermainlyintroducesthebasictheoryoftaxplanningknowledge,throughlearningthischapter,whatisthedealwithtaxpla
2、nning,taxplanningprinciples,classificationoftaxplanning,taxplanningoftheeconomicandsocialeffectshaveamorecomprehensiveunderstandingof.Asanintroductiontotaxplanningbasics,thischapterisanessentialpartofthiscourse.Two,rememberTaxplanningplanning(expected)taxevasionoftaxavoidancelegalpri
3、ncipleTheprincipleofmaximizingfinancialbenefits,corporatetaxplanning,specialtaxplanning,internaltaxplanning,practicalplanningLoopholes,taxplanning,enterpriseachievementdistribution,taxplanning,economiceffectoftaxplanningThree,understandanduse1,taxplanninghasthecharacteristicsoflegiti
4、macy,anticipation,risk,purpose,incomeandprofessionalism.2,taxevasion,taxevasion,taxfraud,tax,isaviolationoftaxlaw,thereareessentialdifferencesandtaxplanning.Therelationshipbetweentaxavoidanceandtaxplanningisbecomingmoreandmoredifficulttodistinguish.3,taxplanningcanadoptdifferentmeans
5、andmethodsoftaxplanning,butitcannotonlyreducethetaxpayertaxobligationsandimplementnationalpoliciesshouldfollowcertainprinciples,includingtheruleoflaw,theprincipleoffinancial,socialandeconomicalprinciple.4,inordertofacilitatethestudy,taxplanningneedstobeclassified.Accordingtodifferent
6、standards,taxplanningcanbedividedintodifferentcategories.5,taxplanningwillhavemultipleeffects,mainlyreflectedinthemaintenanceofthelegitimaterightsofthetaxpayers,andpromotetherealizationofthegoalofthenationaltaxpolicy,promotethetaxpayertaxaccordingtolaw,topromotethetaxsystemofcontinuo
7、usimprovement,thechangeofnationalincomedistributionpattern,isconducivetonationaltaxregulatingeconomicleverage.[keyterms]ThesecondchapterisaboutthereasonsandconditionsoftaxplanningFirst,thepurposeandrequirementsoflearningThischaptermainlyintroducesthereasonsfortaxplanningandtheconditi
8、onsfortaxpla
