一、问题的提出国际税收筹划与国内节税不一样，它除了受国内税法调整外，还受国际条约、国际税收协定、国际税收惯例等的调整。当有关经营或资本投资的实际选择在不同的国家出现时，国际税收筹划就会发生。在进行时，必须符合一定的前提条件。（一）选择必须符合法律1，外汇管 First, the issue raised International tax planning and domestic tax is not the same, it is not only subject to domestic tax laws, but also by international treaties, international tax treaties, international tax practices and other adjustments. International tax planning occurs when the actual choice of operating or capital investment emerges in different countries. In progress, must meet certain preconditions. (A) the choice must comply with the law 1, exchange control