税收筹划产生原因分析

Analysis of the Cause of Tax Planning

税收筹划是纳税人按照税法要求 ,在税收法律、法规允许范围内 ,在多个上纳税方案中进行优化选择 ,实现降低纳税成本 ,获得最大利润的目的。但是 ,要想选择最低纳税成本方案 ,达到税收筹划的目的就必须分析研究税收筹划产生的原因 ,本文从税收法律、征纳税主体、税收筹划自身的特性和会计核算方法等方面对此问题进行了分析与探讨 ,以期对税收筹划提供思路和方向。

Tax planning means that according to the requirement of tax laws,the tax payers select from many patterns of paying taxes within the limit of tax laws and rules to reduce the cost of taxes paying and gain the most profits. But, to choose a pattern of the lowest cost of tax paying and achieve the aim of taxes planning, one must analyze and study the cause of tax planning. The article analyzes and probes in the problem through tax laws, the parties of tax payers and collectors, the characteristics of tax planning and the methods of accounting in order to provide the thinking pattern and direction of tax planning.