摘要
税收筹划在市场经济条件下有其存在的客观必然性。仅仅由于避税、偷逃税的存在或税收优惠等外部条件的缺陷而否定税收筹划的观点是片面的。实事求是、客观地评价税收筹划的积极作用；鼓励税收筹划的同时严控避税，严惩偷逃税；规范和完善税收优惠制度，以求趋利避害，方为理性抉择。
It is certain that tax planning exists in the market economy. But it is not right that tax planning is ignored only by tax avoidance, tax evasion and the imperfection of tax preferences. We should take a matter-of-fact attitude to evaluate the positive functions of tax planning and meanwhile tax avoidance should be controlled, tax evasion should be punished severely and tax preferences should be regulated and perfected.
出处
《税务与经济》
北大核心
2000年第1期29-31,共3页
Taxation and Economy
关键词
中国
税收筹划
税收优惠
逃税
避税
偷税
tax planning
tax preference
market economy
macro-regulation
tax avoidance
tax evasion
