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税收筹划是指纳税人依据税法规定的优惠政策,采取合法的手段,结合企业的实际最大限度地采用优惠政策,以达到减轻税负的合法经济行为。
Tax planning refers to the taxpayers based on preferential tax policies, take legal measures, combined with the actual business to maximize the use of preferential policies to reduce the tax burden of legitimate economic behavior.