"tax planning" refers to taxpayers' ingenious arrangements for taxable activities that have not occurred or have occurred in order to maximize their interests without violating laws and regulations.

"tax planning" is legal. It is approved by the tax authorities.

The two planning schemes you mentioned will not be approved by the Inland Revenue Department. If they are approved, the Inland Revenue Department should close down.

There is no good planning for bars and Internet cafes. At present, tax planning mainly focuses on income tax, and there is little room for turnover tax.