纳税筹划理论初探

A Probe into Theory of Taxation

纳税筹划的本质是以少缴税款为目的一种管理活动。我国的税收优惠政策、选择机会和税收政策缺陷为纳税人的纳税筹划提供了广阔的空间。

Tax planning is essentially a kind of management activity by the tax payers to pay less tax. In China, a variety of options is provided to tax payers by the government's tax advantage policy,choice oppertunity and policy defects.