在社会主义市场经济条件下,企业是自主经营,自负盈亏,独立核算的法人实体,企业的基本目的在于实现最佳经济效益,使企业投资者利益达到最大化。要想实现这一目标,很多企业想到了降低税负,因此,税收筹划越来越受到企业重视。由于纳税意识、税制和税收征管等方面的原因,税收筹划在我国尚处于成长发育期。目前,关于税收筹划的书籍纷纷出版,鱼龙混杂,所谓“专家”满天飞,使得人们对税收筹划尚未形成系统认识便开始产生种种误区,归纳一下,主要有以下两种: 一、纳税人认为,税收筹划就是选择税负最低的纳税方案,通常通过偷漏税避税等手段来实现最佳经济效益。 二、税务工作人员认为,税收筹划会加大征管难度,导致国家财政收入的 Under the conditions of a socialist market economy, a corporation is a legal entity that operates independently, assumes responsibility for its own profits and losses and makes independent accounting. The basic objective of an enterprise is to achieve the best economic benefits so as to maximize the interests of the investors in the enterprise. To achieve this goal, many companies think of reducing the tax burden, therefore, tax planning more and more attention by enterprises. Due to tax awareness, tax system and tax collection and management, tax planning is still in the period of growth and development in our country. At present, the books on tax planning have all been published one after another. The so-called “expert” is so swirling that people have started to make all kinds of misunderstandings about the tax planning and have not formed a systematic understanding. To sum up, there are mainly two kinds: First, taxpayers think that tax planning Is to choose the tax burden lowest tax program, usually through tax evasion and other means to achieve the best economic efficiency. Second, the tax staff believe that tax planning will increase the difficulty of collection and management, leading to the state financial revenue