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纳税筹划是纳税人对税法的能动性运用,是一项专业技术性很强的策划活动。一个成功的筹划方案可以为企业实现税收负担最小,这也要求企业纳税筹划人员必须具备专业的素质。一个优秀的纳税筹划人员,不仅能制订成功的筹划方案,而且应该是一个最有效的沟通者。沟通能力主要表现在与主管税务机关的沟通上。纳税筹划人员如何将纳税筹划方案通过自己的沟通技巧获得税务机关认可,是一个十分重要的问题。筹划人员应良好的具备职业道德,严格分清涉税事项、涉税环节合法与非法的界限,不得将违反税收政策、法规的行为纳入筹划方案,从而避免将纳税筹划引入偷税的歧途,给企业和个人带来涉税风险。
Tax planning is the taxpayer’s use of the tax law initiative, is a professional and highly technical planning activities. A successful plan for the enterprise to achieve the minimum tax burden, which also requires corporate tax planners must have a professional quality. A good tax planner can not only formulate a successful plan, but also be one of the most effective communicators. Communication skills mainly in the communication with the competent tax authorities. How a tax planner can get approval of the tax authorities through his communication skills through tax planning is a very important issue. Planners should have a good professional ethics, strict tax-related matters, the tax-related legal and illegal boundaries shall not be violations of tax policies and regulations into the planning of the program to avoid tax planning to steal the tax from the wrong path to enterprises and Personal tax risks involved.