对税收筹划的认识及思考

Consideration and Understanding of Taxation Design

通过对税收筹划的概念、特点等方面进行的阐述,提出正确选择税收筹划的切入口是搞 好税收筹划的关键。

By elaborating the concept and characteristics of tax-raising design, this paper proposes that the key issue for improving taxation design is to choose the tax-raising design correctly.