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税收筹划在西方发达国家,几乎已是家喻户晓,而在我国才逐渐被人们所认识。税收筹划是指纳税人通过事先计划和安排为规避或减轻自身税负,防范、减轻甚至化解纳税风险以及使自身的合法权益得到保障而进行的一种经营筹划行为。由于税收筹划本身所具有的合法性,它有别于税务部门所严厉打击的逃税行为,也由于它所具有的合理性,有别于我们日常广泛接触的避税行为。由于税收筹划这种二性特征,它应成为税务机关所认可并鼓励的行为。
Tax planning in the western developed countries, almost a household name, but in our country gradually been recognized. Tax planning means that a taxpayer plans and arranges in advance to avoid or reduce its own tax burden, prevent, mitigate or even defuse tax risks and make their own legitimate rights and interests of the conduct of a business planning activities. Due to the legitimacy of tax planning itself, it is different from the tax evasion practices that the tax authorities have cracked down on, and because of the rationality it has, it is different from the tax avoidance activities that we engage extensively in daily life. Due to the two characteristics of tax planning, it should be recognized and encouraged by tax authorities.