| 我国纳税人税收筹划现状评析 |
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| 引用本文： | 周兰翔,罗立清. 我国纳税人税收筹划现状评析[J]. 湖南工业大学学报, 2006, 20(4) |
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| 作者姓名： | 周兰翔 罗立清 |
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| 作者单位： | 1. 湖南税务高等专科学校,湖南,长沙,410116
2. 湖南省株洲市荷塘区地方税务局,湖南,株洲,412000 |
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| 摘 要： | 指出了我国纳税人税收筹划现状存在的问题,并从理论和实践两方面分析了我国纳税人税收筹划现状对我国财政收入、宏观调控、资源配置以及税收法治环境等方面产生的影响。
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| 关 键 词： | 税收筹划 避税 偷税 |
Analysis of Current Situation about Tax Planning in China |
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| ZHOU Lan-xiang,LUO Li-qing. Analysis of Current Situation about Tax Planning in China[J]. Journal of Hnnnan University of Technology, 2006, 20(4) |
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| Authors: | ZHOU Lan-xiang LUO Li-qing |
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| Abstract: | The article analysed some problems of current Chinese tax planning,including theoretical and practical analysis of the effects of tax planning on finance income,macro-control,allocation of resources and tax legal system in China. |
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| Keywords: | tax planning tax avoidance tax evasion |
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