| 从法理上对税收负担最小化手段的再界定——税收筹划概念的内涵和外延 |
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| 引用本文： | 陶其高.从法理上对税收负担最小化手段的再界定——税收筹划概念的内涵和外延[J].浙江师范大学学报(社会科学版),2001(5). |
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| 作者姓名： | 陶其高 |
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| 作者单位： | 浙江师范大学商学院 浙江金华321004 |
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| 摘 要： | 目前关于税收负担最小化手段的理解多种多样 ,对税收筹划及相关概念的使用很不规范 ,容易误导纳税人的行为和国家的税收征管。本文从法理上将税收负担最小化手段划分为偷逃骗税和税收筹划 ,又将税收筹划划分为避税、节税和税负转嫁
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| 关 键 词： | 税收负担最小化 偷逃骗税 税收筹划 避税 节税 税负转嫁 |
Redefining Tax Burden Minimization Means in Terms of Legal Principle --On the Concept of Tax Planning |
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| TAO Qi,gao.Redefining Tax Burden Minimization Means in Terms of Legal Principle --On the Concept of Tax Planning[J].Journal of Zhejiang Normal University:Social Sciences,2001(5). |
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| Authors: | TAO Qi gao |
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| Abstract: | Various kinds of interpretation of tax burden minimization means and nonstandard use of tax planning and its relevant concepts at present are likely to mislead the taxpayer and negatively affect the tax collection and management of the country. This paper classifies in terms of legal principles the means of tax burden minimization into tax evasion and tax planning,which is further classified into tax avoidance?tax saving and tax shift. |
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| Keywords: | Tax Burden Minimization Tax Evasion Tax Planning Tax Avoidance Tax Saving Tax Shift |
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