论税收筹划对税收征管的影响

<title>On the Effect of Taxation Planning on Tax Levy

随着税收筹划的普及,纳税人的涉税行为将更具理性,逃避税行为将更加隐蔽,纳税人的自我保护意识也将进一步增强。同时,因税收筹划方案合法性的认定而引起的征纳矛盾也将不断产生和加剧。因此,各级税务机关要重视税收筹划对税收征管的影响,加强税收筹划的法制建设,加大基本功训练,调整管理对策,完善现行税制,堵塞税法规范的漏洞,有效防范税收流失的发生。

<Abstrcat> With increasing popularity of tax planning in China, taxpayer's behaviors become more rational, tax evasions become more hidden, and the selfprotective consciousness of taxpayer becomes stronger. Meanwhile, the conflicts causes by the tax levy are increased. To prevent and reduce tax losing, the tax levy organizations should attach importance to effects of tax planning on tax levy, enhance construction of tax law, and adjust management measures. 