如何分清挖掘机斗齿:求助!!~

来源:百度文库 编辑:神马品牌网 时间:2024/04/28 07:27:25
随着社会经济的发展,税收筹划的概念和意识渐渐推广并流行起来,这一高层次的智商活动逐渐得到各界认同。目前许多纳税人已从过去无意识地采取各种方法减轻自己的税收负担,发展为积极地通过税务筹划来减轻税收负担。税收筹划的存在和发展为纳税人节约税收开支提供了合法的渠道,这使纳税人远离税收欺诈行为成为可能。但由于税务筹划引入我国的时间并不长,人们对它的概念、功能、作用在认识和理解上还不太一致,甚至有些人存在一些偏差。那么,该如何认识和理解税收筹划及其他概念呢?笔者认为有必要弄清楚税务筹划与合理节税、避税、税收屏蔽等方面的关系,才能使税收筹划更好地为纳税人服务,以达到依法纳税的目的。而对于纳税人来说,要进行税务筹划,首先必须搞清避税与偷税的区别,同时还要掌握税务筹划的基本方法。在这种背景下,正确引导税务筹划对我国税收经济发展具有比较重要的现实意义。

关键词:税务筹划;节税;避税;税收屏蔽;偷税

With the economic and social development, tax planning concepts and gradually promote awareness and popularity, this high-level intelligence activities gradually from that. Many taxpayers lost from the past to take their own ways to reduce the tax burden for the active development to alleviate the tax burden through tax planning. The existence and development of tax planning tax savings for taxpayers with legitimate channels expenses, which taxpayers from the tax fraud possible. Since the introduction of our tax planning is not a long time, it was the concept, function, role in the awareness and understanding has not unanimous, and even some people there are some deviations. Then, the awareness and understanding of how the tax planning and other concepts? In my view there was a need to clarify the tax planning and reasonable divide, tax avoidance and tax shield, and other aspects of the relations can better serve the taxpayers tax planning services to meet the purposes of tax law. For taxpayers, tax planning, we must first understand the distinction between tax avoidance and tax evasion, but also master the basic methods of tax planning. Against this background, correct guidance of tax revenue for economic development in our country has more important practical significance.