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历经十三年艰苦谈判,经过一代人不懈努力,中国终于成为世界贸易组织的正式成员。这对于我国是前所未有的发展机遇,更是面临严峻挑战的开始。中国将正式融入世界经济的大潮,同时意味着必须遵守WTO的“游戏规则”,它必将对我国经济运行方式、经营理念、思维模式以及经济、文化等生活带来强烈的冲击。对于经济运行的主体——企业,当务之急是观念入世,及早转变观念,对于管理工作给予足够的重视。作为企业财务管理的重要组成——纳税筹划必将越来越引起重视。 纳税筹划在经济发达国家非常普遍,而在我国由于各方面人士观念认识等原因,往往与偷税、避税混为一谈。 纳税筹划与偷税本质不同 纳税筹划是在遵守税收法律、法规的前提下,当存在
After thirteen years of arduous negotiations and tireless efforts by a generation of people, China finally became an official member of the World Trade Organization. This is an unprecedented opportunity for development in our country and is even the start of a serious challenge. China will formally integrate into the tide of the world economy and at the same time mean that it must comply with WTO’s “rules of the game.” It will certainly have a strong impact on China’s economic operation mode, business philosophy, thinking mode, economy and culture. For the main body of economic operation - enterprises, the top priority is to enter the WTO concept, change ideas as soon as possible, for the management paid enough attention. As an important part of corporate financial management - tax planning will certainly be more and more attention. Tax planning in the economically developed countries is very common, but in our country due to various aspects of the concept of awareness and other reasons, often with tax evasion, tax avoidance confused. Tax planning and the nature of tax evasion Tax planning is in compliance with tax laws and regulations, under the premise that when there is