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“税务筹划”属于舶来品,引入我国的时间不长,人们对它的概念、功能、作用在认识和理解上还不太一致,甚至存在一些偏差。为了帮助人们提高认识,走出误区,我们特此约请了中国人民大学财政金融学院财政系主任,曾作为访问学者在欧盟关税与间接税司、美国纽约州立大学管理学院进修的朱青教授撰写了下面这篇文章,希望能给大家以启示。
“Tax planning” belongs to imported goods, and the introduction into our country is not long. People's understanding, understanding and understanding of concepts, functions and functions are still not consistent and even some deviations exist. In order to help people to raise awareness and get rid of misunderstandings, we hereby invite the Director of Finance Department of the School of Finance of Renmin University of China to write the following article as a visiting scholar at the EU Customs and Indirect Tax Department, Professor Zhu Qing from New York State University School of Management. Articles, hoping to give everyone inspiration.