摘要
税务筹划是纳税人安排自身经济活动以达到税负最小化的涉税理财活动,政府税收与纳税人可支配利益的相互消长关系使得纳税人认识到税务筹划的必要性。本文通过分析我国税务筹划困境及其原因,尝试对我国税务筹划走出困境作浅陋诠释。
Taxation planning is a tax - related financing procedure by the tax - payer to achieve the aim of minimizing the tax payment in economic activities. The close relationship between the government's tax revenue and the tax - payers's controllable benefits helps those tax - payers realize the necessity of tax planning. This paper attempts to put forward some solutions to help tax planning out in our country through analyzing the tax planning dilemma and causes.
出处
《宁波工程学院学报》
2006年第1期39-43,共5页
Journal of Ningbo University of Technology
关键词
税务筹划
困境
出路
tax planning, dilemma, solution