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税收计划与依法治税属于两个不同的范畴,没有任何直接的关系。当前社会上讨论的税收计划与依法治税的关系,通常指的是税收计划与依法征税的关系,也就是完成计划与执行政策的关系。完成计划与执行政策在本质上是统一的,是相辅相成的;执行政策是根本,计划完成情况是政策执行的客观结果;在一定条件下两者存在矛盾。只有从转变观念和完善考核机制入手,全面加强税收分析和预测工作,推动依法治税的深入进行,才能正确认识和处理好税收计划与依法治税的关系。
Tax planning and tax administration belong to two different categories, without any direct relationship. The relationship between the current tax plan discussed in the society and the tax administration according to law usually refers to the relationship between the tax plan and the taxation according to law, that is, the relationship between the completion of the plan and the implementation of the policy. The completion of the plan and the implementation of the policy are essentially unified and mutually reinforcing; the implementation of the policy is fundamental and the completion of the plan is the objective result of the policy implementation; under certain conditions, there are contradictions between the two. Only by changing our concept and perfecting the assessment mechanism, we can comprehensively strengthen the tax analysis and forecasting work and promote the further development of tax administration in accordance with the law so that we can correctly understand and handle the relationship between the tax planning and the tax administration according to law.