| 纳税筹划技术的研究与应用 |
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| 引用本文： | 王玲玲.纳税筹划技术的研究与应用[J].重庆职业技术学院学报,2004,13(4):77-79. |
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| 作者姓名： | 王玲玲 |
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| 作者单位： | 重庆职业技术学院,重庆,400712 |
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| 摘 要： | 纳税筹划是近些年来在我国开展起来的一门新的专业技术.随着市场经济的发展和税法的逐步健全,税收活动日益深入社会经济生活各个方面,与每个单位和个人都密切相关,使得了解税法,掌握国内和跨国的纳税筹划技术成为渐趋强烈的需求.特别是对于企业经济管理人员,不仅需要了解税收常识,还需要掌握和运用纳税筹划技术来处理好本单位涉税事宜,从而兼顾国家、单位、个人三方合法权益,增进本单位利益.本文拟就纳税筹划的有关问题进行探讨.
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| 关 键 词： | 纳税筹划 避税 节税 税基 |
| 文章编号： | 1672-0067(2004)04-0077-03 |
| 修稿时间： | 2004年5月12日 |
Research and Application of the Technology of Taxation Planning |
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| WANG Ling-ling.Research and Application of the Technology of Taxation Planning[J].Journal of Chongqing Vocational& Technical Institute,2004,13(4):77-79. |
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| Authors: | WANG Ling-ling |
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| Abstract: | Taxation planning is a professional skill newly emerged in our country in recent years. With the market development and gradual integrity of tax law, taxation has been increasingly involved in every aspect of social and economic life and closely relates to each unit and individual, which triggers a strong desire for the understanding of the tax law and the command of the domestic and transnational taxation planning technology. To the enterprise economic management personnel, in particular, not only the understanding of taxation common sense but command and application of taxation planning technology is needed, so that they can properly deal with matters concerning taxation and thereby look after the lawful rights and interests of the three parties including the state, unit and individual and thus increase the benefit of the unit. Issues concerning taxation planning are to be discussed in this article. |
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| Keywords: | taxation planning tax avoidance tax saving tax base |
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