The aim in this research plan is to research the meaning and reasonable scope of Tax Planning and try to discuss the basis and content of Tax Planning in our country from the protection the peoples' right of the Constitution and the views of Judicial Interpretation.I. The base on the Constitution of Tax Planning:A. The ”formula, structure” should be correspondent to the demand of the lax law.B. The concept of Tax Planning1. The fundamental right of the Constitution2. The related regulations on the Tax Law3. Exploration of Judicial InterpretationII. In the end, the proposal is ambitious for researching Tax Planning about the base and meaning of the Constitution from the variety of angels we have just mention above it; further, I make use of the practical statistic analysis to build up these principles of Tax Planning and fulfill these requests of fair and justice of Tax Law.