2. 1935, Lin Shuyu, a member of the British House of Lords, proposed tax planning: "Everyone has the right to arrange his own business, and 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.

3. 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.