| 论企业税收筹划 |
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| 引用本文： | 卢恒.论企业税收筹划[J].伊犁教育学院学报,2006,19(4):228-230. |
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| 作者姓名： | 卢恒 |
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| 作者单位： | 奎屯市财政局,新疆,奎屯,833200 |
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| 摘 要： | 企业税收筹划并不是一个新生事物,在西方国家已有很长的历史,不仅被政府认可,而且在企业中应用十分普遍,企业通过税收筹划规避风险,创造机遇.税收筹划与税收欺诈根本对立,是企业诚信纳税的重要保障,允许并尊重纳税人的税收筹划行为,是保障纳税人权利的有效措施.企业进行税收筹划应具备超前意识,不能与相关税法相抵触,同时要具有自我保护意识.企业税收筹划应遵循合法、合理、事前筹划、成本效益和风险防范五项原则,同时应注意选择好时间、注册地点和企业组建形式.
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| 关 键 词： | 税收筹划 节税 原则 |
| 文章编号： | 1009-0487(2006)04-0228-03 |
| 修稿时间： | 2006年6月26日 |
Enterprise Tax - planning |
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| LU Heng.Enterprise Tax - planning[J].Journal of Yili Education College,2006,19(4):228-230. |
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| Authors: | LU Heng |
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| Abstract: | Tax - planning is not a new topic; however, it has a long history in the western countries. The whole theory is not only recognized by the governments and also applied broadly in enterprise. Through tax - planning, the enterprise can evade the risk and even gain good opportunity. Tax - planning is opposed to tax - fraud and the former is an important way to ensure rate paying. It allows and pays respect to the tax payer's plan behavior, and is an efficient measure to assure right of tax payer. The enterprise must have a forwarding view and self - guarded consciousness when makes tax planning. There are five principles that should be followed also, that are be within the law, be in reason, be planned in advance, focus on cost and benefit, keep away from risk. The enterprise should make a good choice on time, registering place and set up format. |
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| Keywords: | tax-planning save tax principle |
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