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税收筹划是一项实用性很强的活动,从微观上说,税收筹划是指纳税人在实行实际纳税义务之前对纳税负担做出的最低选择;从宏观上说,税收筹划指的是经济实体通过合法途径合理筹划经营与财务活动,达到最大限度减轻税收负担的目的行为。现阶段税收筹划包括三个层次,中级税收筹划即狭义的税收筹划。本文通过综述税收筹划三个层次,提出了税收筹划的有效途径即树立税收筹划正确观念,完善税收征管体制,创造良好税收环境。
Tax planning is a very practical activity. From a micro perspective, tax planning refers to the minimum choice of taxpayers to pay the tax burden before the actual tax liability is imposed. From a macro perspective, tax planning refers to the economic entity Reasonable planning through legitimate business and financial activities, to minimize the tax burden of the purpose of behavior. Tax planning at this stage includes three levels, intermediate tax planning that is narrow tax planning. By reviewing the three levels of tax planning, this paper puts forward effective ways of tax planning, that is, establishing the correct concept of tax planning, improving the tax collection and management system, and creating a good tax environment.