摘要
税务筹划,是纳税人在不违反税收法律的范围内,通过对投资、经营、核算等一系列经济活动的事先安排,达到尽可能降低税收负担或迟延缴纳税款的目的,进而实现其经济利益的最大化。本文从分析税务筹划基本含义入手,通过对税务筹划合法性、专业性、目的性、风险性和策划性等基本特征及利用税收优惠筹划法、利用转让定价筹划法、利用会计处理筹划法、利用税法漏洞筹划法等基本方法进行系统分析,对税务筹划相关问题进行探究,以促进税务筹划的健康发展。
Tax planning,is that the taxpayer without violating the scope of the law, through investment,management, accounting and a series of other prearranged economic activities,minimize the tax burden or delay paying taxes,thus achieve the maximization of economic benefits.So start with the basic meaning of tax planning,through the analysis of basic characteristics of tax planning,such as legality,professionalism,purpose,risks and planning by using basic methods,such as tax incentives planning method,transfer pricing planning method,accounting treatment planning method and loopholes in Tax Law,to explore issues related to tax planning,in order to promote the healthy development of tax planning.
出处
《辽宁公安司法管理干部学院学报》
2011年第1期28-29,共2页
Journal of Liaoning Administrators College of Police and Justice
关键词
税务筹划
税务筹划特征
税务筹划方法
tax planning
features of tax planning
methods of tax planning
