The third part is the core of this article, it mainly discuss that how we can control the international tax planning availably.
第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。
The second part, we discuss the legal boundary of international tax planning.
第二部份，论述了进行国际税收筹划的法律界限。
The general methods include using tax planning methods in the international tax shelters and non international tax shelters.
专用的国际税收筹划方法指国际航运企业船舶登记的筹划；
The reason, international tax lawyers say, may have less to do with offshore tax evasion and more with a new generation of sophisticated -- and legal -- tax planning.
国际税务律师指出，人们这样做的原因和海外逃税没有太大的关系，更多的则是因为出现了一种新的税务规划，它成熟而且合法。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
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