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文章论述了纳税筹划的含义和特点,提出进行纳税筹划的原因和税务筹划中应注意的问题,并对税务筹划的发展进行了分析。
The article discusses the meaning and characteristics of tax planning, puts forward the reasons for tax planning and issues that should be paid attention to in tax planning, and analyzes the development of tax planning.