夺宝传世三头蛇王:帮忙翻译 谢谢

来源:百度文库 编辑:高考问答 时间:2024/04/29 05:12:16
对税务筹划的认识
纳税筹划主要是站在纳税人角度而言的,进行纳税筹划的主要目的是通过不违法的、合理的方式以规避或减轻自身税负、防范和化解纳税风险,以及使自身的合法权益得到保障。而征税筹划是站在征税人的角度而言的,它的目的与纳税筹划的目的相反,主要是通过不断地完善税法和加强税收征管,对纳税筹划进行制约,以依法及时征足税。这两者是矛盾的,但在市场经济条件下,两者又统一在正确执行国家税收法律、法规的前提下,因此两者又是不可分的,纳税筹划越成功,则必将促进征税筹划的改进。税务筹划是指税收事务参与主体为了达到各自的目的而就税制设计、税收立法和税收的征收管理事务与税款缴纳事务等所进行的筹谋、策划。

Understanding that the tax is prepared pay taxes , it prepares to be from the view of taxpayer mainly speech, go on main purpose prepared to pay taxes through illegal , reasonable way in order to evade , or lighten one's own burden of taxation , take precautions against and dissolve the risk of paying taxes of, and make one's own legitimate rights and interests ensured. And levy taxs , prepare , stand , levy taxs angle but speech of people, purpose with purpose prepared to pay taxes of it opposite, mainly prepare to restrict to paying taxes through improving the tax law and strengthening tax collection and management constantly, by soliciting the foot tax in time in accordance with the law. The two are contradictory, but under the market economy condition, the two are under carrying out the prerequisites of the laws and regulations of the state revenues correctly in unison, so the two integral, pay taxes , prepare , succeed , will promote improvement prepared to levy taxs. Tax prepare , mean tax revenue affairs participate in subject design on the tax system in order to achieve the one's own goal, tax revenue legislate and collection of tax revenue manage affairs and tax pay affairs scheme carried on , plan.