摘要
当今,公益型捐赠正与一些新的税收现象一起参与到税收筹划活动中,这对我国现行的税务管理系统提出了严峻的挑战。本文以此为例来说明利用公益性捐赠进行纳税筹划对税务管理产生的影响,并对现行税务管理方案提出有针对性改善建议。
Now,the public welfare donation together is participating in tax revenue preparation with some new tax revenue phenomenon,this presented the stern challenge to our country present tax administration system.This article take this as regularly showed that carries on the tax payment preparation using the public welfare donation the influence which produces to the tax administration,and puts forward the target-oriented improvement proposal to the present tax administration plan.
出处
《改革与开放》
2010年第8X期56-56,58,共2页
Reform & Openning
关键词
公益性捐赠
税收筹划
税务管理
Public welfare donation Tax revenue preparation Tax administration