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在西方,纳税筹划已经构成个人和企业纳税及整体经营行为的一个不可或缺的组成部分。而在我国,纳税筹划这一理财方略尚处于成长发育期。纳税人和税务机关对税收筹划都缺乏全面、准确的认识,企业的纳税筹划基础工作有待规范,从业人员的整体素质有待提高。明显的例证是纳税筹划书籍纷纷出版,鱼龙混杂、泥沙俱下,所谓的“专家”满天飞,使得人们对纳税筹划尚未形成系统认识便开始产生种种错觉和反感,严重挫伤了市场信心和人气,使纳税筹划行业未成熟便有“早衰”的趋势,加之少数人抱着投机心理,趁市场尚不完备,准备“捞一把”就走,扰乱了筹划市场。针对以上情况,本文就以下三个问题进行探讨:什么是纳税筹划,纳税筹划基础工作的规范,基于机会成本的纳税筹划。
In the West, tax planning has become an integral part of individual and corporate taxation and overall business practices. In China, the financial plan for tax planning is still in a period of growth and development. Taxpayers and tax authorities lack comprehensive and accurate understanding of tax planning. The basic work of tax planning for enterprises needs to be standardized, and the overall quality of employees needs to be improved. The obvious example is that tax planning books have been published and mixed, silted, and so-called “experts” are flying everywhere. As a result, people have begun to have a variety of illusions and resentments when they have not yet formed a systematic understanding of tax planning. This has seriously dampened market confidence and sentiment, making the tax planning industry Immature has a tendency of “premature decline”. Coupled with the speculative mentality of a few people, the market is still incomplete, and it is ready to “get away” before it disrupts the planning of the market. In view of the above, this paper discusses the following three issues: what is the tax planning, the basic work of tax planning, and the tax planning based on the opportunity cost.