税务筹划是由英文TAX PLANNING意译而来的,从字面理解也可以称其为税收筹划、税收计划,但是由于我国税务部门对于税收征收任务的安排叫做税收计划,为避免与之混淆,在从国外文献中引进者艺术与支出,将其译为税收筹划、纳税筹划、税务筹划,以体现税收筹划所具有的事先策划安排的特点。
现在有些教材通常采用税收筹划的提法,但从合理性来说,用税务筹划更能体现对纳税人纳税和涉税事务的整体或提前安排的特点。
税收筹划相关概念。
避税、、逃税和偷税。
节水属于合法行为,避税属于非违法行为,逃税偷税属于违法行为。
避税是纳税人利用税法的漏洞、特例或其他不足之处,采用非违法手段减少应纳税款的行为。
英文翻译,谢谢Corporate tax planning in China often and tax evasion, tax arrears, resistance, tax fraud, tax evasion, and so confused, for a long time, people on business tax planning there had been a misunderstanding that will encourage enterprises to evade taxes, impact on tax collection and management quality, the loss of state tax revenue. With the deepening of China's reform process, especially after China's WTO entry, many people from the business tax plan do not agree with to agree and to speed up the business tax planning practice. At present, the legitimacy of the tax plan had been received some recognition, but in theory and in practice remain to be further explored and improved, updated through the concept of thinking, conduct system's analytical study, causes Our country Enterprise to eliminate smuggles, avoids taxes as well as the human sentiment preparation and so on does not work as the behavior, sets up the tax affairs to prepare consciousness, maintains own legitimate rights and interests, is helpful in the promotion enterprise's competitive power, realizes the business economic benefit maximization. At the same time, accelerates the advancement which Our country Enterprise tax affairs prepare, raises the overall level which the enterprise tax affairs prepare. And proposed the development tax affairs prepare the countermeasure and the suggestion, to promote our country tax revenue preparation by the time the healthy development to have a benefit.
word: Taxpayer; Tax affairs preparation; Avoiding taxes; Smuggling
"税务筹划"英语怎么说?税收筹划(tax planning)
也称为纳税筹划、税务策划等。它是指纳税人在不违反国家法律、法规、规章的前提下,自行或通过税务专家的帮助,为了实现企业价值最大化而对企业的生产、经营、投资、理财等经济业务的涉税事项进行设计和运筹的过程。