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[2] Gaidi, Qian Guiping. On the non-tax cost of tax planning and its avoidance [J] Contemporary Finance and Economics, 2115,(12) .
[3] Ma Xiao (12) .
[4] Hu Junkun. Tax planning should pay attention to risk prevention [J] Fujian Taxation, 2112,(12) .
[5] Liu Fang. Analysis of enterprise tax planning skills and risk prevention [J] Economist, 2116,(13) .
[6] (11) .
[7] Gui Gaoping. Risks of tax planning and its control [J] Auditing and financial management, 2117,(11) .
[8] Guo Mei, Zhang Fengying. Causes and countermeasures of tax planning failure [J] Friends of Accounting (next issue), 2117, (11). (17) .
[11] Chen Qiong. Rational thinking on tax planning risks [J] research of finance and accounting, 2115,(17) .
[11] Liang Wentao. Tax planning for mixed sales and part-time activities [J] Enterprise Management, 2118,(17) .
[12] (32) .
[13] Zhang Xinping. Game analysis of tax planning [J] Audit Monthly, 2114,(12) .
[14] Dong Dezhi. Risks and prevention of enterprise tax planning [J] Metallurgical Accounting, 2117, (15) .
western language references * * * found 9 articles
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[3] Jefe A Schenepper. Income Tax Planning Under the New Law [J] .USA Today, 2111, (9) :27 .
[4] IBFD. International Tax Glossary .Amsterdam: IBFD, 1988, :67 .
[5] W.B.Meigs,& R.F. Accounting .New York: Harvard Business School Press, 1989, :738 .
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[8] Sharon Kay. An Investigation of Tax and Non Tax Incentives of Relocation Decisions .Texas A& M University, 1997, .
[9] N.J.Xawawwy. Personal Investment and Tax Planning .Macmillan Publishing Corporation, .