论理性纳税筹划

【摘要】 理性纳税筹划具有利于贯彻国家立法主旨、利于税务机关开展征税工作,利于维护纳税人权益和提高企业竞争力等积极意义,符合合法性、程序性、有效性、系统性等原则。在具体策划上,理性纳税筹划有筹资纳税筹划策略、投资纳税筹划策略、会计核算纳税筹划策略等五种具体策略。更多还原

【Abstract】 Rational taxing program is beneficial to carrying out state law and taxing,upholding tax-payers’ rights and improve firms competitive position,which conforms to the principles of being legal,procedural,efficient and systematic.In detailed planning there are five strategies that can be utilized for rational taxing.更多还原