来源:今日热点网 | 2022-12-05 17:03:40 |
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哈喽小伙伴们 ,今天给大家科普一个小知识。在日常生活中我们或多或少的都会接触到什么是税收筹划方面的一些说法,有的小伙伴还不是很了解,今天就给大家详细的介绍一下关于什么是税收筹划的相关内容。
"税收筹划"又称"合理避税"。即"在法律规定许可的范围内,通过对经营、投资、理财活动的事先筹划和安排,尽可能取得节税(TaxSavings)的经济利益。税收筹划的前提条件是必须符合国家法律及税收法规;税收筹划的方向应当符合税收政策法规的导向;税收筹划的发生必须是在生产经营和投资理财活动之前;税收筹划的目标是使纳税人的税收利益最大化。所谓"税收利益最大化",包括税负最轻、税后利润最大化、企业价值最大化等内涵,而不仅仅是指的税负最轻。
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