摘要
在我国,税收筹划逐步被有关人员所重视。纳税人要把握好税收筹划与偷税、避税的界限;纳税人可以从投资决策、融资决策和应纳的主要税种等方面进行税收筹划。
In China, tax planning has gradually attracted inore attention from more and more people. Taxpayers are supposed to distinct the difference between tax planning and tax avoidance and tax evasion. Taxpayers are also supposed to make the tax planning in he field such as decision - making for investment, financing and major tax categories, and so on.
出处
《经济经纬》
北大核心
2003年第2期74-76,共3页
Economic Survey
