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来源:百度知道 编辑:UC知道 时间:2024/05/25 17:11:24
税务筹划
摘要
税收筹划是指纳税人为了实现利益最大化,在不违反法律法规(税法及其他相关法律、法规)的前提下,对尚未尚未发生的应纳税行为惊醒各种巧妙的安排.避税应是纳税人在熟知税法及其规章制度的基础上,在不直接触犯税法的前提下,通过对筹资活动、经营活动等的巧妙安排,达到规避或减税负的行为。避税的特征。非违法性,策划性,权利性,规范性。节税(tax saving)已成为税收节减,是指遵循税收法规和整车的要求,以合法方式少缴纳税收的行为。税务筹划的意义:有利于纳税利益最大化有利于推动税收法规的掌握和实现,有利于资源优化配置,税务筹划的合理性:税务筹划是纳税人的一项基本权利。在不违反税法的前提下,又从事经济活动,获取收益的权利,有选择生存与发胀,兼并与破产的权利;纳税凑话虽哦取得的收益应属于合法收益
关键词:税务筹划,避税,节税

The revenue from tax plan and prepare to mean taxpayer for carrying out the benefits to maximize, under the premise that not breach the law laws( tax law and other related law, lawses), pay tax the behavior to wake up with a start various skillful arrangement towards didn't°yet didn't°yet take place of should.Avoid the tax should be taxpayer in being familiar with the tax law and its regulation system of foundation, at not violate the premise of the tax law directly under, pass to the money raising activity, conduct the activity etc. of skillful arrangement, attain to evade or the behavior that tax reduction take.Avoid the characteristic of the tax.Break the law sex, plan, right not, norm.The stanza tax( the tax saving) has become the revenue from tax stanza to reduce, meaning request of follow the revenue from tax laws and the whole car, little pay the behavior of the revenue from tax in legal way.The meaning that tax administration plan and prepare:Be advantageous to contr