【摘要】 作为纳税人,就有减少自己纳税义务的强烈欲望,但采取的方式却不同。从偷漏税、避税,到税收筹划,反映了一个过程,更重要的是它也反映了一种质的变化。文章通过对税收筹划与偷漏税、避税的分析,明确税收筹划的本质,充分认识税收筹划的积极作用,依法开展税收筹划业务。更多还原

【Abstract】 As a tax-payer,he is always eager to reduce his tax-pay.He can take different measures.However,from tax evasion,tax avoidance to tax planning,it reflects a process.What is more,it reflects a qualitative change.This article is helping to define the essence of tax planning and understand its active function through the analysis of tax planning,evasion and avoidance.更多还原