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一、税务筹划的实质与特征 所谓税务筹划(也称节税或合理避税),是指纳税人在不违背税法的前提下,通过筹划、控制等手段做适当的财务安排,在多种纳税方案中,选择对纳税人最为有利的方案来规划企业的财务、经营交易事项,从而达到减轻或解除纳税义务之目的的方法。其特征主要有以下几个方面: 1.税务筹划是纳税义务人的一种合法行为。纳税人采用的避税手段无论是否合理,总是税收法规中未明确禁止的,并不触犯国家有关的税收法规,它和偷税、逃税抗税有着本质的区别。
First, the essence and characteristics of tax planning The so-called tax planning (also known as tax savings or reasonable tax avoidance), is not taxpayers under the premise of not violating the tax law, through planning, control and other means to make appropriate financial arrangements in a variety of tax programs , Select the most favorable programs for taxpayers to plan the company's financial affairs, business transactions, so as to achieve the purpose of reducing or lifting tax obligations. Its characteristics are mainly the following aspects: 1. Tax planning is a legitimate taxpayer's behavior. Tax avoidance means adopted by taxpayers, whether or not reasonable and always prohibited by the tax laws and regulations, do not violate the relevant tax laws and regulations of the country and are essentially different from tax evasion and tax evasion.