| 浅谈对纳税筹划的认识 |
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| 引用本文： | 李钻,戴薛.浅谈对纳税筹划的认识[J].湖北生态工程职业技术学院学报,2009(2). |
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| 作者姓名： | 李钻 戴薛 |
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| 摘 要： | 本文对纳税筹划的涵义、特点、意义进行界定和总结,这是分析纳税筹划的理论基础。纳税筹划可针对一切税种,但由于不同税种的性质不同,纳税筹划的途径、方法及其收益也不同。纳税筹划是一个政策性强、实践性强、涉及面广、情况复杂的系统工程。
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| 关 键 词： | 纳税筹划 概念 特点 |
On Awareness of Tax Planning |
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| Abstract: | The concept, characters, and significance of tax planning are outlined and defined, which is a theoretical basis of tax planning analysis. Different characters of diversified tax categories result in various approaches, ways and benefits of tax planning. Tax planning is a systematic engineering with policy considerations, practicality, broad coverage and complex situation. |
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| Keywords: | tax planning concept character |
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