纳税筹划基本知识（Basic knowledge of tax planning）.docVIP

纳税筹划基本知识（Basic knowledge of tax planning） Basic knowledge of tax planning Basic knowledge of tax planning 2008-12-20 15:15:20 The western legal system regards tax payment as one of the things that can not be avoided in human life, so we can see the importance of tax payment. But the enterprise how to carry on the tax payment plan, is a strange topic for many taxpayers, but for many enterprises, tax planning is very important. As a new thing, tax planning is relatively late in our country. So, what is tax planning? Whats the point of tax planning? The background and development of enterprise tax planning 1., enterprises ignore tax planning reasons At present, many enterprises in our country do not attach much importance to tax planning, mainly because of: The long planned economy has created a weak sense of taxation among the people. Our country has experienced the planned economic system for several decades. In the period of planned economy system, the state did not attach importance to the lever of tax revenue. This is not important for the people to pay taxes, tax planning is not necessary concept. The taxpayers concept of tax has been relatively weak in our country. Therefore, it also affects the taxpayers awareness of tax planning and the starting point is not high. The tax authorities in China are relatively backward in their means of taxation. Enterprises can easily obtain special income by means of tax evasion, so it is not necessary for enterprises to study tax planning at all. Since the establishment of market economy system in our country, enterprises have a further understanding on the tax issue, the gentlemans love of money based on the way principle, enterprises accordingly began to study the tax planning problem. Therefore, from my domestic and external environment, it is the period of paying more attention to tax planning. 2., tax planning is becoming more and more important At present, the main reasons for paying attention to tax planning are: Chinas