税收筹划在我国的发展现状及对策分析  

Tax Planning Development and Countermeasures in Our Country

作　　者：蒋丽斌[1] 彭喜阳[1] 

机构地区：[1]中南林业科技大学,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2007年第3期110-112,共3页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：中南林业科技大学青年科学研究基金资助文科项目;课程编号:07QY010

摘　　要：目前企业税收筹划在我国方兴未艾,它不仅引起了理论界的重视,也引起了税务部门的关注。文章在阐述我国税收筹划发展现状的基础上,分析了其发展的制约因素,并提出了政府及税务机关、企业、税务代理中介机构、税收筹划理论研究工作者等四类主体在促进税收筹划业务发展的对策建议。Tax Planning at present is on the rise in our country, it has attracted the attention of both the theoretical circles and tax authorities. This article expounds tax planning development in China. On this basis, the paper analyzes constraints of China＇s tax planning development, and makes policy recommendations to promote tax planning development from the government and tax authorities, enterprises, tax agency intermediaries, tax planning theoretical researchers and so on four aspects.

关 键 词：税收筹划 税务机关 纳税人 

分 类 号：F810.42[经济管理—财政学]