沉思录 英文版 mobi:在帮忙翻译 谢谢 不要在线的

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对税务筹划的看法认识
哪税筹划是随着市场经济运行的规范化、法治化以及公民依法纳税意识的提高而出现的,并且随着市场经济体制的不断完善,纳税筹划将具有更加广阔的发展前景。市场经济的主要特征之一就是竞争,纳税人要在激烈的市场竞争中立于不败之地,必须对其生产经营进行全方位、多层次的运筹。纳税人具有自身独立的经济利益,具有法定的权利和义务。以最小的投入获得最大收益,是每个纳税人生产经营的直接动机和最终目的,成本的高低直接影响纳税人的利润,而影响生产经营成本高低的因素有多个,税收是其中非常重要的因素。纳税人有权利在遵守国家税法的前提下,通过安排自己的涉税活动来规避或减轻自身税负,采取措施以防范和化解纳税风险,以及运用法律手段来保护自身的合法权益。同样,征税主体为了依法尽可能及时征足税和发挥好税收的宏观经济调控职能,也需要通过完善税法和加强税收征管等途径进行征税筹划。

关键词:税务筹划 避税 节税

The view prepares which to the tax affairs knew
which tax preparation is along with the market economy movement standardization, the government by law as well as the citizen legally pays taxes, and along with the market economy system unceasing consummation which consciousness enhancement appears, the tax payment preparation has the broader prospects for development. One of market economy main characteristics is the competition, the taxpayer must in the intense market competition neutrality to the invincible position, must carry on, the multi-level operation omni-directionally to its production management. The taxpayer has own independent economic, has the legal right and the duty. Obtains the greatest income by the smallest investment, is each taxpayer produces the management the direct motive and the final goal, the cost height directly affects taxpayer's profit, but affects the production cost of operation height the factor to have many, the tax revenue is count for much factor. The taxpayer has the right in to observe the national tax law under the premise, through arranges own to ford the tax to move dodges or reduces own tax burden, takes the measure to guard against and to melt the tax payment risk, as well as protects own legitimate rights and interests using the legal method. Similarly, the taxation main body in order to legally as far as possible promptly drafts the full tax and displays the good tax revenue the macroscopic economical regulation function, also needs and strengthens way and so on tax revenue collection through the consummation tax law carries on the taxation preparation .
The key reproaches:The tax affairs prepare Avoids taxes Festival tax