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随着市场经济向纵深发展、现代企业制度的逐步建立、税收制度的日趋完善,纳税筹划作为科学、合法地降低纳税成本的方法,已为很多人所接受。但是,由于纳税人和征税方对纳税筹划的本质及其所包含的内容还存在一些认识上的误区,筹划人员的素质参差不齐,纳税筹划在我国仍是一个新兴的研究领域,尚处于摸索、学习和推行的初始阶段。因此,在建立社会主义市场经济新体制和强调依法治税的今天,研究这种影响无疑对企业选择最优的纳税方案是很有意义的。
With the deepening of the market economy, the gradual establishment of the modern enterprise system and the perfection of the tax system, tax planning has been accepted by many people as a scientific and legally method of lowering the tax cost. However, as taxpayers and tax collectors still have some misunderstandings about the nature of tax planning and its contents, the quality of planners is uneven. Tax planning is still a new research field in our country, Groping, learning and implementation of the initial stage. Therefore, studying the impact of establishing a new socialist market economy system and emphasizing tax administration according to law will undoubtedly make sense for enterprises to choose the best tax plan.