关于税收筹划的理论探讨及对策  

A discussion about the three problems of tax - planning

作　　者：石金黄[1] 韩东林[2] 

机构地区：[1]安徽大学经济学院,安徽合肥230039 [2]中国人民大学,北京100000

出　　处：《安徽电子信息职业技术学院学报》2004年第5期159-160,共2页Journal of Anhui Vocational College of Electronics & Information Technology

摘　　要：税收筹划是市场经济的产物,是筹划者为获取整体经济利益,在合理合法的基础上进行的一项复杂的经济管理活动。由于筹划的合理合法,税收筹划应是纳税人的一项基本权利,我国政府就应明确对税收筹划的认可态度,以支持我国税收筹划业的发展。同时,纳税人及其代理人在做税收筹划实务时,应掌握科学的税收筹划方法,在法律界定的范围内,要注意从整体利益出发来安排税收筹划。Tax - planning is the result of the market economy and it is a complicated economic activity which is used by persons who prepare in order to abtain the whole economic benefits rationally and legally. Tax - planning is a fundamental right of taxpayer because of the legal rationality , so it should be accepted by our government in order to pave the way for the tax -planning industry. Meanwhile, when the taxpayer and his agent doing the practice of planning , they should grasp the scientific tax - planning method in the range that the law defines and pays attention to proceeding from the whole interests to arrange for the tax - planning

关 键 词：税收筹划 纳税人 国税 整体经济 实务 代理人 对策 合理 中国 科学 

分 类 号：TN957.52[电子电信—信号与信息处理] F275[电子电信—信息与通信工程]