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税收筹划是一门学问,更是纳税人减轻税收负担、提高经济效益的一种方法。税收筹划得好,纳税人将会受益匪浅,筹划得不好,则会得不偿失。本文将从三个方面提醒广大纳税人和专业筹划人士在进行税收筹划时切莫走入误区,以防带来不必要的损失。 一、税收筹划要注意合法性 在进行税收筹划之前,必须弄清什么是真正税收筹划,它与避税和偷税的不同之处。与偷税相比:一是行为发生的时间不同。税收筹划的行为是发生在纳税义务产生之前,而偷税则发生在纳税义务产生之后。二是手段不同。税收筹划是采取合法的手段和形式进行的而偷税则是采用伪造、变造、隐匿、擅
Tax planning is a knowledge, but also taxpayers to reduce the tax burden, improve economic efficiency as a way. Tax planning well, taxpayers will benefit greatly, poorly planned, it will outweigh the benefits. This article will remind taxpayers and professional planners from three aspects not to go into erroneous zones when making tax planning so as to avoid unnecessary losses. First, the tax planning should pay attention to the legitimacy Before tax planning, we must find out what is the true tax planning, it and tax avoidance and tax evasion differences. Compared with the tax evasion: First, the behavior occurred at different times. Tax planning takes place before tax liability occurs, while tax evasion occurs after tax liability arises. Second, different means. Tax planning is to take legal means and forms of tax evasion is the use of forgery, alteration, concealment, good