Under the premise of not violating laws and policies, taxpayers have long been involved in and planning business, investment and financial management activities to reduce the tax burden as much as possible in order to obtain the benefits of "tax saving". The research and practice of tax planning in western countries started earlier, which attracted social attention as early as the 1930s and was recognized by law. 1935, Lin Shuyu, a member of the British House of Lords, proposed tax planning: "Everyone has the right to arrange his own business, and if he does so according to the law, he can pay less taxes. In order to ensure that he benefits from these arrangements ... he cannot be forced to pay more taxes. " His idea won the recognition of the legal profession, and Britain, Australia and the United States often cited the spirit of this principle in future tax cases. In recent 30 years, tax planning has developed rapidly in many countries, and has increasingly become an indispensable part of taxpayers' financial management or business decision-making. Many enterprises and companies employ specialized senior tax planners or entrust intermediaries to advise on their economic activities. In China, since the tax planning was put forward in the early 1990s, its functions and functions have been continuously recognized, accepted and valued by people, and it has become a particularly optimistic business for relevant intermediaries.
Tax planning is a basic right of taxpayers, and the income obtained by taxpayers should be legal on the premise that the law allows or does not violate the tax law.