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对于法人或自然人来说,纳税和出生或死亡一样,是不能避免的。任何人都应该纳税,尽管没有人愿意纳税。要做到在依法纳税基础上体现税法遵从,不多缴税、不早缴税,或使自己的税收负担降低,就必须事先对自己的经济行为进行合理安排、精心策划,即税务筹划。税务筹划一般有3个基本的手段,它们分别是节税、避税和税负转嫁。在税务筹划的实际操作中,这3种
For legal or natural persons, taxation is just as inevitable as birth or death. Anyone should pay taxes, although no one is willing to pay taxes. To achieve compliance with the tax law on the basis of paying taxes according to law, not paying more taxes, paying taxes earlier, or lowering the tax burden on their own, we must make reasonable arrangements for our economic behavior in advance and plan carefully, that is, tax planning. Tax planning generally have three basic means, they are tax savings, tax avoidance and tax transfer. In the actual operation of tax planning, these three kinds