| 我国税收筹划现状的分析 |
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| 引用本文： | 吕昕.我国税收筹划现状的分析[J].淮北职业技术学院学报,2005,4(3):34-37. |
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| 作者姓名： | 吕昕 |
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| 作者单位： | 淮北职业技术学院财经系,安徽,淮北,235000 |
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| 摘 要： | 税收支出作为企业的一项重要经济支出，直接影响到企业的经济利益。因此，在法律许可的范围内，以收益最大化为目的，对企业的生产、经营、投资、理财等事项进行事前安排的税收筹划，越来越成为企业经济决策的重要内容而被企业接受和采纳。然而，我国税收筹划由于起步较晚实务中仍然存在的不规范性和违章操作，必须通过正确、合理的引导，使其达到促进依法征税、推动完善税制和加强征管的目的，并逐步走上社会化、规范化、产业化的发展轨道。
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| 关 键 词： | 税收筹划 现状 分析 对策 |
| 文章编号： | 1671-8275（2005）03-0034-04 |
| 收稿时间： | 2005-04-10 |
| 修稿时间： | 2005年4月10日 |
The Analysis Of Chinese Tax-Planning In Present Situation |
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| Lu Xi.The Analysis Of Chinese Tax-Planning In Present Situation[J].Journal of Huaibei Professional and Technical College,2005,4(3):34-37. |
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| Authors: | Lu Xi |
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| Abstract: | As one of the major expenditure of an enterprise,tax expenses have direct effects on the interesets of the buisineses. So more and more enterprises adopt tax-planning project to make preparations for the taxes on production ,administration, investment and financial management ,so as to promote the maximum interests of the busineses. However,there still exist some irregularity and rule-violations in the practice of the project due to late development of the tax-planning system in china. Tax-planning must be properly guided so that we are able to impose taxes by the law ,perfect the taxation system and enforce the proper levy and management of taxation ,and them lead taxplanning onto the trail of socialization ,standardization and industrialization. |
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| Keywords: | tax-planning present situation analysis countermeasure |
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