九转小磨酒店税筹划研究11.docVIP

摘 要 随着中国融入国际经济社会进程的加快以及市场经济和税收法制环境的逐步健全与完善，税收筹划的浪潮开始滚滚涌入中国。在中国税收筹划的发展过程中，理论的研究与实践的探索都还处于初期发展阶段，所以出现了诸多亟待解决的问题。这些问题涉及到政府、征税机关、企业、税务中介机构等各方面，严重制约了我国税收筹划的发展。 税收筹划在我国作为蓬勃发展的新事物，迫切需要社会各界的关心和支持。税收筹划需要理解，不能将税收筹划看成为钻国家税法“空子”的行当；税收筹划需要鼓励，常言道：走正道，不走歪门邪道。税收筹划促使纳税人走正道；税收筹划需要规范，加强有关监管，使这个新生事物能在健康的轨道上成长；税收筹划需要研究，有助于国家的规范管理，有助于纳税人的理财，有助于创造更多社会财富。 为此，本文主要分析税收筹划问题产生的原因，进而研究解决其过程中出现的问题和可能出现的其他问题，加强防范，以促进我国税收筹划工作沿着正确轨道健康发展，具有一定的理论意义和现实意义。 Abstract Integrates the international economy society advancement along with China quickening as well as the market economy and the tax revenue legal environment is gradually perfect and is perfect, the tax revenue preparations tide starts rolling to emerge China. In the Chinese tax revenue preparations developing process, the theory research and the practice exploration is also at the initial period development phase, therefore had the problem which many urgently await to be solved. These questions involve to the government, the taxation institution, the enterprise, the tax affairs Facilitating agency and so on various aspects, has restricted our country tax revenue preparation development seriously. the tax revenue preparation takes the vigorous development in our country the new thing, urgent need community care and support. The tax revenue preparation needs to understand that cannot regard as the tax revenue preparation for drills the national tax law “the opening” the trade; The tax revenue preparation needs to encourage, as the saying goes: Follows the correct path, does not walk the dishonest ways. The tax revenue preparation urges the taxpayer to follow the correct path; The tax revenue preparation needs the standard, strengthens the related supervision, enables this newly emerging things to grow on the health track; The tax revenue preparation needs to study, is helpful to the national standard management, is helpful in taxpayers managing finances, is helpful in the creation more public wealth. for this reason, this