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新个税改革视域下的税务筹划探讨

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随着我国经济建设的迅猛发展和税收制度的逐步完善,新个税改革意味着我国税制的重要进步.该改革不仅深化了税率结构调整,而且还新增了多项扣除项目,使个税制度更趋公平合理,更贴近民众生活.此项改革在对个人和企业税务筹划提出了新挑战的同时也提供了新的契机.税务筹划不再是简单的避税行为,而是一种科学的、合理的财务管理手段,它旨在帮助个人或企业在合法合规的框架内通过精心规划和策略调整达到降低税负、优化经济效益的目的.新个税改革为税务筹划赋予了更丰富的内涵和更广阔的空间,展现了税收制度与个人、企业发展的和谐共生关系.
Exploration of Tax Planning from the Perspective of New Personal Income Tax Reform
With the rapid development of China's economy and the gradual improvement of the tax system,the emergence of new tax reform means important progress of China's tax system.The reform not only deepened the adjustment of tax rate structure,but also added a number of deductions to make the tax system more fair and reasonable and closer to people's lives.This change poses new challenges and opportunities for individual and enterprise tax planning.Tax planning is no longer a simple tax avoidance behavior,but a scientific and reasonable financial management means,which aims to help individuals or enterprises achieve the purpose of reducing tax burden and optimizing economic benefits through careful planning and strategic adjustment within the framework of legal compliance.The new tax reform has given richer connotation and broader space to tax planning,which fully embodies the spirit of the new tax reform and shows the harmonious symbiotic relationship between the tax system and the development of individuals and enterprises.

Personal income taxNew personal income tax reformTax planning

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国家税务总局靖边县税务局,陕西 榆林 718500

个税 新个税改革 税务筹划

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(11)