Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically.

This paper tells that there is a regional transfer of tax in China that the tax transfer flows among different areas.

Research on the Causes and Countermeasures of Local Fiscal Budgetary Receipts Fulfilled by Fabricated Taxes

Construction and improvement of modern tax culture;

The tax culture is the objective system of the ideology,in which the man-centered notion is emphasized-autonomy plays an important role and gives full plays to the subjective initiative to the maximum for the realization of self-value as well.

The topic of tax culture introduced in the paper appears at the intersection of economics, sociology and history.