税收筹划及其实施原则

Taxation plan and implementation principles

由于国家经济产业政策的选择,使税收政策实施结果不尽一样,这就为税收筹划提供了可操作的空间。但在进行税收筹划操作时,也有其遵循的原则,如果无原则地进行税收筹划操作,是不能获得节税收益的。

The different choices of national economic industry policy and the different results of taxation policy implementation provide operation space for taxation plan. The principles should be followed when taxation plan is operated. If taxation plan is operated without principles, the thrift of taxes can not be acquired.