But because of the differences amour the variation countries " tax system , not only the detailed degree varies in the different aspect , but also in the same aspect , and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition 但是由于各国税收制度存在着很大差异，不仅在不同的方面规定的详尽程度不一，即使在同一个方面也很可能有不一致的规定，因此使得跨国纳税人进行国际税收筹划变得极为复杂。
At first we make a conclusion that taking tax planning is the rights of tax payer , then we talk about the necessary to limit it . in this part we discuss the legal boundary through some kinds of concrete methods , it include the transfer price amour the multinational company , procure foreign company , establish subsidiary , establish cent company 文章首先肯定进行国际税收筹划是纳税人应有的权利，然后阐述了对其加以适当限制的必要性，该部份重点结合几种常用的具体的跨国公司进行国际税收筹划的方法一一探讨了其法律界限，这些方法包括跨国集团内部间转让定价、收购外国公司、建立子公司、设立分公司等。
Hui from the acae department . while currently most computer games often resort to equip characters with heavy amour or tight clothes to simplify the characters movements , the new technique allows designers to dress characters in long gowns or robes using a model that resembles the wavy movements of the real cloth . curvair also provides a series of characters , models of chinese buildings , and a facial expression editor for easy construction of computer games in chinese style 弧飞系统在角色塑造时采用了中大自动化与计算机辅助工程学系许健泉教授研发的技术双曲线轴心表示法（ curve - pair based axial representation ）来模拟衣服布幔的移动，角色无需再以硬绷绷的盔甲示人，除可轻易创造出如小女一般有飘逸衣服效果的角色，弧飞包含了一系列工具有助游戏设计员快捷地打造出华丽的中国式宫廷建筑、古代英雄及其表情等等。
