求翻译：同时，本文笔者从汽车制造业者角度，依据税务筹划的理论和实务，结合案例，对汽车行业税务筹划的具体操作进行了探讨。是什么意思？

At the same time, the author of this article from the perspective of the automobile manufacturing, the theoretical and practical basis for tax planning, combined with case specific operations on the automotive industry, tax planning were discussed.

Also, this writer from the automobile manufacturing industry, based on tax planning perspective, the theory and practice, with case, tax planning for the automotive industry specific actions to be carried out.

正在翻译，请等待...

At the same time, this author from the perspective of car manufacturers, based on tax planning theory and practice, combined with case studies, discussion on the tax planning of specific actions for the automobile industry.

At the same time, this article author from the automotive industry angle, the theory and the practice which prepares based on the tax affairs, the union case, prepared the concrete operation to the automobile profession tax affairs to carry on the discussion.