税收筹划途径探索(国外英语资料).docVIP

税收筹划途径探索(国外英语资料) Approaches to tax planning Exploration of tax planning approach 2008-12-20 15:15:36 Tax planning is not a clear definition of the tax payer in the scope of tax law permits, investment, management, financial and other matters by selecting, fight, delay and other methods, advance arrangements and planning, in order to reduce the tax burden for the purpose of economic behavior. It is essentially different from illegal tax evasion, and it is obviously different from the neutral tax avoidance. Tax planning is based on legality and is a basic right of taxpayers. With the strengthening of the tax legal system in our country, citizens tax rights are paid close attention to while emphasizing citizens performance of tax payment obligations. With the promulgation of the new tax administration law, tax work has gradually been integrated with the international practice. Especially after Chinas entry into WTO, tax planning for the creation of an enabling environment, tax planning has begun taxpayers tax organs and the importance of the tax planning China newspaper open weekly, peoples University opened planning elective courses, some tax planning books have been published, the forerunner of taxpayers has been the use of legitimate rights and interests of tax planning tax and have tasted the sweetness of the few tax firms keen to the development potential of tax planning to open up the field feel that business, was welcomed by the taxpayers, have achieved initial results. All the signs indicate that tax planning in China is quietly rising and has entered the initial stage of development. Chinas tax tax, policy changes frequently, many tax larger choice, industries and regions between tax policy and administration, there are some differences, the national policy guidance and direct and indirect tax incentives, and China will join WT0, for tax planning to provide strong and lasting impetus. Under the premise of legal expertise, according to the characteristics of t