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随着中国融入国际经济社会进程的加快,以及市场经济和税收法制环境的逐步健全与完善,税收筹划的浪潮开始滚滚涌入中国。在中国税收筹划的发展过程中,理论的研究与实践的探索都还处于初期发展阶段,所以出现了诸多亟待解决的问题。税收筹划的研究有助于国家的规范管理,有助于纳税人的理财,有助于创造更多社会财富。为此,本文主要分析我国税收筹划问题产生的原因,进而研究解决出现的问题,加强防范,以促进我国税收筹划工作沿着正确轨道健康发展,具有一定的理论意义和现实意义。
With the acceleration of China’s integration into the international economic and social processes, as well as the gradual improvement and improvement of the market economy and the legal and taxation environment, the wave of tax planning has started to pour into China. In the course of the development of tax planning in China, the exploration of theoretical research and practice are still in the initial stage of development, so there are many problems to be solved urgently. Research on tax planning will help regulate the state’s administration, help taxpayers’ financial management, and help create more social wealth. Therefore, this article mainly analyzes the causes of tax planning problems in our country, and then studies to solve the emerging problems and strengthen the precautionary measures to promote the healthy development of China’s tax planning along the right track, which has a certain theoretical and practical significance.