摘要
税收筹划作为一种与税法密不可分的法律要素,对其开展法律视角研究意义重大,因为它直接涉及到纳税人在法律上应享有的权利和应承担义务的规定性。文章通过对税收筹划进行界定,并分析其与避税、节税和偷逃税的联系与区别,阐述了税收筹划的理论依据和法律特征,旨在帮助人们正确地认识税收筹划与正确运用税收筹划权。
As a kind of phenomena closely related to tax law,it＇s important to research the tax planning from the angle of law because it directly involves legal rights and obligations the taxpayers should have.The paper aims to define tax planning,and make a difference between tax saving ,tax evasion and tax planning,to help people correctly understand tax planning correctly use tax planning rights.
出处
《河西学院学报》
2007年第6期59-61,共3页
Journal of Hexi University
关键词
税收筹划
避税
节税
偷逃税
Tax planning
Tax avoidance
Tax saving
Tax evasion
