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当前我国已进入经济增长的新常态,企业发展方式面临突破,竞争更加激烈。纳税筹划作为降低税收成本,减少企业资金流出的重要途径,已得到越来越多企业的青睐。然而纳税筹划引入我国时间不长,与国外相比,纳税筹划的环境还不成熟,给企业带来的利益并未十足显现,本文将从法律,制度以及人文几个方面对中外的纳税筹划环境进行对比从而指出我国纳税筹划大环境的不足之处,并从法律建设,机制体制,人文素养等方面提出建议。
At present, our country has entered a new normal of economic growth, with breakthroughs in the mode of enterprise development and increasingly fierce competition. Tax planning as an important way to reduce tax costs and reduce the outflow of corporate funds has been favored by more and more enterprises. However, the introduction of tax planning in our country is not a long time. Compared with other countries, the tax planning environment is not yet mature, and the benefits brought to the enterprise are not fully revealed. This article will analyze the tax planning environment in China and foreign countries in terms of law, system and humanities And then points out the shortcomings of our tax planning environment, and puts forward suggestions from the aspects of legal construction, mechanism system and humanities accomplishment.