| 税收筹划在我国的发展现状及对策分析 |
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| 引用本文： | 蒋丽斌,彭喜阳. 税收筹划在我国的发展现状及对策分析[J]. 中南林业科技大学学报(社会科学版), 2007, 1(3): 110-112 |
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| 作者姓名： | 蒋丽斌 彭喜阳 |
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| 作者单位： | 中南林业科技大学,湖南,长沙,410004;中南林业科技大学,湖南,长沙,410004 |
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| 基金项目： | 中南林业科技大学校科研和校改项目 |
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| 摘 要： | 目前企业税收筹划在我国方兴未艾,它不仅引起了理论界的重视,也引起了税务部门的关注。文章在阐述我国税收筹划发展现状的基础上,分析了其发展的制约因素,并提出了政府及税务机关、企业、税务代理中介机构、税收筹划理论研究工作者等四类主体在促进税收筹划业务发展的对策建议。
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| 关 键 词： | 税收筹划 税务机关 纳税人 |
| 文章编号： | 1673-9272(2007)03-0110-03 |
| 修稿时间： | 2007-08-01 |
Tax Planning Development and Countermeasures in Our Country |
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| JIANG Li-bin,PENG Xi-yang. Tax Planning Development and Countermeasures in Our Country[J]. Journal of Central South University of Forestry & Technology(Social Sciences), 2007, 1(3): 110-112 |
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| Authors: | JIANG Li-bin PENG Xi-yang |
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| Abstract: | Tax Planning at present is on the rise in our country,it has attracted the attention of both the theoretical circles and tax authorities.This article expounds tax planning development in China.On this basis,the paper analyzes constraints of China's tax planning development,and makes policy recommendations to promote tax planning development from the government and tax authorities,enterprises,tax agency intermediaries,tax planning theoretical researchers and so on four aspects. |
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| Keywords: | tax planning tax authorities taxpayers |
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