税收正逐步走向法治,依法治税正在逐步变成现实。2001年4月28日通过修订的《税收征管法》明确地规定了33条保护纳税人合法权益的措施。这说明了合法进行纳税筹划是纳税人的正当权利之一,它完全符合《税收征管法》保护纳税人合法权益和纳税人依法享有的权利的立法精神。众所周知 Taxation is gradually moving towards the rule of law, and taxation by law is gradually becoming a reality. On April 28, 2001, the revised Tax Administration Law clearly stipulates 33 measures to protect the legitimate rights and interests of taxpayers. This shows that legitimate tax planning is one of the legitimate rights of the taxpayers. It fully complies with the legislative spirit of the Tax Administration Law that protects the legitimate rights and interests of the taxpayers and the taxpayers’ rights according to law. We all know