class CorporateTaxPlanning:
    """
    Tax avoidance 和 corporate tax planning 都是企业在税务方面的管理策略，但它们之间存在着明显的区别：

    - 目的不同：Corporate tax planning 主要是通过规划和管理财务活动，合法地减少企业的税收负担，并在符合适用税法和法规的前提下实现最优财务收益；而 tax avoidance 则是企业利用合法的税收漏洞和模糊点，通过各种方式规避税收，以最小化其税务负担。

    - 合规要求不同：Corporate tax planning 必须合法合规，符合适用的税收法规和税收政策，而 tax avoidance 虽然也是合法的，但往往利用税收法规的模糊点和漏洞，存在一定的道德风险和社会责任问题。

    - 策略不同：Corporate tax planning 的策略主要集中在合理的税收规划和财务管理上，如合理利用税收抵免、减免、退税等政策和优化财务结构等；而 tax avoidance 的策略主要是通过税收优惠、避税结构、海外避税等手段，规避或减少税收负担。

    基于上述区别，CorporateTaxPlanning类和TaxAvoidance类也存在差异：

    - CorporateTaxPlanning类的主要目的是管理财务活动，合法减少企业的税收负担，并实现最优财务收益。而TaxAvoidance类则是为了最小化企业的税务负担，通过利用税收漏洞和模糊点来规避税收。

    - CorporateTaxPlanning类需要遵守所有适用的税收法规和政策，以确保合法合规。而TaxAvoidance类则需要利用税收法规的模糊点和漏洞，可能存在一定的道德风险和社会责任问题。

    - CorporateTaxPlanning类的策略主要是合理利用税收抵免、减免、退税等政策和优化财务结构等，而TaxAvoidance类的策略则主要是通过税收优惠、避税结构、海外避税等手段来规避或减少税收负担。
    #### A class to represent corporate tax planning, which involves managing a company's financial affairs to minimize tax liability
    while complying with applicable tax laws.

    Attributes
    ----------
    - company_name : str
        the name of the company
    - business_activities : str
        the type of business activities the company is involved in
    - industry : str
        the industry in which the company operates
    - tax_laws_compliance : bool
        a flag indicating whether the company is in compliance with all applicable tax laws and regulations
    - tax_strategies : list
        a list of tax planning strategies implemented by the company

    Methods
    -------
    - add_tax_strategy(strategy: str):
        Adds a tax planning strategy to the list of tax strategies implemented by the company.

    - remove_tax_strategy(strategy: str):
        Removes a tax planning strategy from the list of tax strategies implemented by the company.

    - get_tax_liability() -> float:
        Calculates the company's tax liability based on its financial activities and the tax strategies implemented.
    """

    def __init__(self,independent, company_name, business_activities, industry):
        """
        Constructs all the necessary attributes for the CorporateTaxPlanning object.

        Parameters
        ----------
        company_name : str
            the name of the company
        business_activities : str
            the type of business activities the company is involved in
        industry : str
            the industry in which the company operates
        """
        self.company_name = company_name
        self.business_activities = business_activities
        self.industry = industry
        self.tax_laws_compliance = True
        self.tax_strategies = []
        self._independent = independent
        self._independent.attach(self)
        self._dependents = []
    def attach(self, dependent):
        self._dependents.append(dependent)
    def detach(self, dependent):
        self._dependents.remove(dependent)
    def notify(self):
        for dependent in self._dependents:
            dependent.update()
    def update(self):
        # 观察者收到通知后需要执行的操作
        print("Received notification from subject.")

    def add_tax_strategy(self, strategy: str):
        """
        Adds a tax planning strategy to the list of tax strategies implemented by the company.

        Parameters
        ----------
        strategy : str
            the tax planning strategy to be added
        """
        self.tax_strategies.append(strategy)

    def remove_tax_strategy(self, strategy: str):
        """
        Removes a tax planning strategy from the list of tax strategies implemented by the company.

        Parameters
        ----------
        strategy : str
            the tax planning strategy to be removed
        """
        self.tax_strategies.remove(strategy)

    def get_tax_liability(self):
        """
        Calculates the company's tax liability based on its financial activities and the tax strategies implemented.

        Returns
        -------
        float
            the company's tax liability
        """
        # implementation details to calculate the company's tax liability
        pass

