tax saving design

This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.

阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。

The thesis will give the saving-tax design under the different forms according to the analyses on the forms of company's organization, direct sale, commissioned to buy and sell, chain management.

本文通过对企业组织形式、直销行为、代购代销行为、连锁经营模式的涉税分析，作出不同形式下的节税设计。