内容摘要：
本文介绍了国际组织与发达国家对税收筹划及相关概念的认识和态度，以及各国税务当局为了有效地应对纳税人日益复杂的筹划行为而采取的措施和办法，并根据对税收筹划认识和管理的国际经验，结合我国实际，阐述了加强管理的若干思路。
关键词：税收筹划 避（节）税方案 税收管理
abstract：this article introduces the understandings and attitudes of international organizations and tax authorities in developed countries on tax planning and related concepts, as well as their measures to effectively and efficiently deal with taxpayers' increasingly complex tax planning behaviors. based on the above-mentioned international understandings and measures and status quo of china, this article also puts forward some suggestions for the purpose to strengthen the administration of tax planning in china.