税收筹划的界定

随着我国经济的发展,现代企业为了使自身的经营收益最大化,在注重创造收入、降低成本的同时,也开始注意一些增收减支的新途径。合理纳税就是其中之一。对纳税光荣一词,其含义不再是以前的纳税越多越光荣,而变为现在的合理纳税最光荣。本文从偷逃税、节税与避税的比较入手,对税收筹划的概念加以相对准确的界定。

The Definition of Planning and Preparation of Tax Income

With the development of our economy,in order to maximize their profits,modern businesses pay more attention to create income and lower cost,at the same time,they focus on new methods to increase income and decrease expenditure.To pay taxes reasonably is one of them .With the phrasepay tax the honors,its meaning is no longermore tax,more glorious,but is the most glorious is to pay taxes reasonably.Through comparing escaping tax duty,saving tax and avoiding tax,this paper gives us a relative correct definition of planning and preparation of tax income.