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在我国,税务筹划被理解为“合法而合理地减少纳税的运筹”。从定义中可以认识到,税务筹划的目的是通过税收法规、税收政策和税收程序的某些特殊的规定,在国家税收法律法规及政策允许的范围内,最大限度地降低税赋。无论企业如何进行税务筹划,都不能违反国家法律,即必须以税法为准绳。企业在进行纳税时,所制定的税务筹划方案要获得税务机关的认同,要向税务机关提出书面申请,由税务机关审查批准后,方能实施。对于特殊的税务筹划方案,应在与税务机关达成共识后,
In our country, tax planning is understood as “an operation that reduces taxes legally and reasonably”. It can be recognized from the definition that the purpose of tax planning is to minimize taxes through certain special provisions of tax laws and regulations, tax policies and tax procedures within the scope permitted by national tax laws and regulations and policies. No matter how the enterprise tax planning, can not violate national law, that is, must be based on the tax code. Enterprises in the tax, the tax planning program developed to obtain the approval of the tax authorities, the tax authorities to submit a written application, the tax authorities review and approval before they can be implemented. For special tax planning programs, should reach a consensus with the tax authorities,