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在我国,事业单位已经成为公共经济的重要主体,在弥补“市场缺陷”、扩大公共产品与公共服务供给、增进社会福利、扶危济困、促进和谐社会的发展等方面发挥着不可或缺的作用。因此,我国政府则采用包括税收在内的各种制度激励和约束手段促进事业单位的健康发展。本文主要对我国事业单位境开展税务筹划活动的基本途径进行讨论和解析。
In our country, institutions have become an important part of the public economy, playing an indispensable role in making up “market imperfections ”, expanding the supply of public goods and public services, promoting social welfare, helping the poor and promoting the development of a harmonious society . Therefore, our government uses various system incentives and restraints, including taxes, to promote the healthy development of PSUs. This article mainly discusses and analyzes the basic ways for taxpayers in our country to carry out tax planning activities.