摘要
依法纳税是每个公民的义务。税收的现金支出刚性、税法的不完善性和会计方法的可选择性客观上允许纳税人采用税收筹划减少或消除税收负担。税收筹划最基本的特征是合法性,允许纳税人在法律规定的范围内,采用免税、减税、分割等技术方法,事先进行税务活动规划,以达到减轻税收负担的目的。
To pay tax owing to laws is the obligation of every civil. The steelness of cash expenditure of taxation, uncompleteness of taxation law, and the choice of accounting methods all allow the tax payer utilize tax planning to lessen or avoid tax burden. The basic character of tax planning is lawfulness. It allows tax payer to plan the business in advance, using the methods of no taxation, less taxation and division. All aim to lessen the burden of taxation.
出处
《莱阳农学院学报（社会科学版）》
2005年第2期16-19,共4页
Journal of Laiyang Agricultural College(Social Science Edition)
关键词
税收筹划
偷税
税收负担
合法性
tax planning
tax evasion
tax burden
lawfulness
