一、发展税收筹划市场在我国社会转型期的特殊意义 １．税收筹划体现了公共财政管理中的公民主权，符合现代财政民主决策、民主理财的要求与趋势。长期以来，我们在描述税收管理征纳双方的权利与义务的时候，往往更多地强调公民的纳税义务，而忽略了作为纳税人重要权利之一的税 First, the development of tax planning market in China’s special social transition period 1. Tax planning embodies the citizen’s sovereignty in public finance management and meets the requirements and trends of democratic decision-making and democratic management of modern finance. For a long time, when we describe the tax administrations’ rights and obligations of both parties, we tend to place more emphasis on tax liability of citizens and neglect tax which is one of the important rights of taxpayers