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在我国,人们对税收筹划的认识尚处于初始阶段。新征管法的颁布,税收法制的日益强化和税收工作逐步与国际接轨,我国税收筹划正悄然兴起,已进入发展的初级阶段。税收筹划正是随着社会经济的发展,在纳税人不违反法律、政策规定的前提下,正确行使自己的基本权利,尽可能地减轻税收负担而逐步发展起来的。
In our country, people’s understanding of tax planning is still in its infancy. The promulgation of the new tax collection and management system, the continuous strengthening of the tax legal system and taxation work have gradually become in line with international standards. Tax planning in our country is quietly rising and has entered the initial stage of development. Tax planning is precisely with the social and economic development, taxpayers do not violate laws and policies under the premise of correctly exercise their basic rights, as much as possible to reduce the tax burden and gradually developed.