论税收筹划与避税的关系

On the Relations of Tax Planning and Tax Avoidance

税收筹划不仅有利于增强纳税人的法制观念和纳税意识,也有助于实现纳税人财务利益的最优化,正因为税收筹划所具有的积极意义,文章试图从税收筹划与避税的概念出发找出两者的共性与不同。随着我国市场经济的发展以及社会法制化程度的提高,税收筹划与避税的本质区别正在逐渐显现。

Tax planning not only helps enhancing the legal concept and tax awareness of taxpayers, but helps realizing the optimization of taxpayers＇ financial interests, and because of this positive use, the paper tries to get the similarities and differences of tax planning and tax avoidance from their definitions, and their essential differences are becoming apparent with the development of the market economy in China and the improvement of social legalization.