摘要
依法纳税是每个公民的义务,而依法科学纳税则是企业纳税理性的具体表现。本文通过分析纳税理性的内涵及其特点,归纳提出了企业纳税理性具体包括偷逃税、依法纳税、科学税收筹划等涉税行为,并提出了企业理性纳税的行为选择和具体建议,进一步规范企业依法纳税、科学纳税。
Paying tax according to law is the obligation of every citizen, while it is the rational manifestation to pay taxes legally and scientiifcally. On the basis of analyzing the connotation and characteristics of rational tax paying, this paper generalizes that tax rationality of enterprises include tax evasion, tax compliance and tax planning, and puts forward the rational choice and suggestions of paying taxes to instruct and standardize the enterprises to pay taxes legally and rationally.
出处
《山东纺织经济》
2015年第1期5-6,12,共3页
Shandong Textile Economy
基金
青岛农业大学大学生科技创新项目<城阳区企业纳税遵从行为的调查研究>的部分研究成果
指导教师:孙志亮
关键词
纳税理性
偷逃税
纳税遵从
税收筹划
tax rationality
tax evasion
tax compliance
tax planning
