| 政策性税收筹划的理论研究与实践探索 |
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| 引用本文： | 陈静.政策性税收筹划的理论研究与实践探索[J].青年论坛,2013(6):130-134. |
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| 作者姓名： | 陈静 |
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| 作者单位： | 山东广播电视大学,山东济南250014 |
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| 摘 要： | 我国近几年税收收入持续增长,税制改革虽然取得了可喜的成果,但其背后也隐藏着一定的问题,税收制度非均衡的状况仍旧存在,政策性税收筹划有助于这个问题的解决.从理论上探讨了政策性税收筹划的可行性,阐述政策性税收筹划的基本理论,以理论为基础,以指导政策性税收筹划的实践.整理出政策性税收筹划的基本思路和推进步骤,落实到政策性税收筹划方案的制定,以期为广大研究者和使用者提供有益的帮助.
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| 关 键 词： | 政策性税收筹划 税收制度 税制改革 |
Theory Research and Practice Exploration of the Policy of Tax Planning |
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| Chen Jing.Theory Research and Practice Exploration of the Policy of Tax Planning[J].Journal of Shandong Youth Administrative Cadres' College,2013(6):130-134. |
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| Authors: | Chen Jing |
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| Institution: | Chen Jing ( Shandong TV University Jinan, Shandong 250014 ) |
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| Abstract: | Abstraet：The tax revenue has been increasing in recent years. The form of tax system has gained great achievements but also brought some problems. It is of great help to make out the basic mind and procedures of the policy of tax planning. Key words：the Policy of Tax planning; Tax system; Tax reform |
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| Keywords: | the Policy of Tax planning Tax system Tax reform |
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