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税务筹划是指纳税人在遵行国家现行税收法律、法规的前提下,当存在两个或两个以上纳税方案时,为实现最小合理纳税而进行设计和运筹。税务筹划的实质是依法合理纳税,并最大限度地降低纳税负担。
Tax planning refers to the taxpayers in the country under the premise of compliance with the current tax laws and regulations, when there are two or more tax programs, in order to achieve the minimum reasonable tax design and operations. The essence of tax planning is to pay taxes legally and to minimize the tax burden.