税收服务与税收筹划逐渐成为全球现代税收征管改革的基本内容,而且它们即将成为现代税收征管发展的主要趋势。在本文中具体探讨了税收服务与税收筹划的涵义以及关系,并且详细介绍了税收服务与税收筹划在我国的基本状态,在税收筹划的角度上提出了相应的创新设想。 Tax service and tax planning have gradually become the basic contents of the reform of modern tax collection and administration in the world, and they are about to become the major trends in the development of modern tax collection and administration. In this paper, the connotation and relationship between tax service and tax planning are discussed in detail, and the basic status of tax service and tax planning in China is introduced in detail. Corresponding innovative ideas are put forward from the perspective of tax planning.