税收筹划实现低税负的专业活动（Tax planning professional activities to achieve low tax burden）.doc

税收筹划实现低税负的专业活动（Tax planning professional activities to achieve low tax burden） Tax planning: professional activities to achieve low tax burden Tax planning: professional activities to achieve low tax burden 2008-12-20 15:10:28 Tax planning, as a professional activity to realize low tax burden, has been paid more and more attention from all walks of life. In order to make the readers have a better understanding of the basic theory of tax planning and operation, and the cooperative finance law research center of Peking University, from the spot launched tax planning column, invite relevant experts finance law research center of Peking University for your detailed explanation. The famous American judges hand once said: the court has repeatedly claimed that people organize their activities to achieve the low tax burden to be blameless. Everyone can do it, whether hes rich or poor. This concept is gradually being accepted by the Chinese government and enterprises. As a professional activity to realize low tax burden, tax planning has attracted extensive attention from all walks of life. About tax planning, there are many theoretical problems need to be explored, this paper discusses the following five problems: first, from a macro perspective, the concept of tax planning, tax planning and features; two premise; three basic principles, tax planning should follow; four, tax planning and tax evasion, tax planning, five; they may bear the legal responsibility. First, the concept and characteristics of tax planning (1) concept of tax planning; Tax planning is the taxpayer in the scope of legal permission, according to the governments tax policy guidance, through the planning or arrangement of business activities to optimize the tax options, The legal act of minimizing the tax burden and obtaining tax benefits. Because the tax planning objective can reduce the tax burden, therefore, tax planning is also known as tax. To cite a simple example: enterprises should go out of the c