教学目的和要求（Teaching aims and requirements）.docVIP

教学目的和要求（Teaching aims and requirements） Teaching aims and requirements of each chapter of tax planning The first chapter is the outline of tax planning First, the purpose and requirements of learning This chapter mainly introduces the basic theory of tax planning knowledge, through learning this chapter, what is the deal with tax planning, tax planning principles, classification of tax planning, tax planning of the economic and social effects have a more comprehensive understanding of. As an introduction to tax planning basics, this chapter is an essential part of this course. Two, remember Tax planning planning (expected) tax evasion of tax avoidance legal principle The principle of maximizing financial benefits, corporate tax planning, special tax planning, internal tax planning, practical planning Loopholes, tax planning, enterprise achievement distribution, tax planning, economic effect of tax planning Three, understand and use 1, tax planning has the characteristics of legitimacy, anticipation, risk, purpose, income and professionalism. 2, tax evasion, tax evasion, tax fraud, tax, is a violation of tax law, there are essential differences and tax planning. The relationship between tax avoidance and tax planning is becoming more and more difficult to distinguish. 3, tax planning can adopt different means and methods of tax planning, but it can not only reduce the taxpayer tax obligations and implement national policies should follow certain principles, including the rule of law, the principle of financial, social and economical principle. 4, in order to facilitate the study, tax planning needs to be classified. According to different standards, tax planning can be divided into different categories. 5, tax planning will have multiple effects, mainly reflected in the maintenance of the legitimate rights of the taxpayers, and promote the realization of the goal of the national tax policy, promote the taxpayer tax according to law, to promote the tax system of conti