税收筹划与税收征管  

The tax revenue preparation and the tax revenue collects

作　　者：姚立新 

机构地区：[1]辽宁瓦房店市农村经济发展局,瓦房店116300

出　　处：《中国经济与管理科学》2009年第10期118-120,共3页Chinese Economy Management Science Magazine

摘　　要：税收筹划是纳税人在现行税制条件下，通过充分利用各种有利的税收政策和合理安排税务行为，在合法的前提下，通过合理避税和合法节税等方式，实现最佳纳税和涉税零风险得目的。近年来，税收筹划活动在我国悄然兴起。税收筹划作为一种涉税经济行为，在不同时期具有不同的特点，且对税收征管产生不同的影响。认真研究税收筹划的特点及其影响力，不仅有助于政府制定相关的政策来规范其行为，使其健康发展，而且有助于税务机关根据税收征管环境的变化，及时采取措施，防范税收筹划过程中出现的避逃税，确保税收管理的良性循环。The tax revenue preparation is the taxpayer under the present tax system condition,through fully uses each kind of advantageous tax policy and the reasonable arrangement tax affairs behavior, under the legitimate premise, through avoids taxes reasonably and gathers ways and so on normal pitch tax, the realization best tax payment and fords the tax zero risk to result in the goal. In recent years,tax revenue preparation quietly emerged in our country. The tax revenue preparation took one kind fords the tax economic activities, has the different characteristic in the different time, also has the different influence to the tax revenue collection. Studies the tax revenue preparation earnestly the characteristic and the influence, not only is helpful in the government formulates the related policy to come standard its behavior, causes its healthy development,moreover is helpful to the tax affairs institution basis tax revenue collection environment change,takes the measure promptly,in the guard tax revenue preparation process appears evades evades taxes, guarantees the tax administration the positive cycle.

关 键 词：税收筹划 税收征管 

分 类 号：F812.42[经济管理—财政学]