价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
11期
191-191,192
,共2页
纳税筹划%税收%税务服务机构
納稅籌劃%稅收%稅務服務機構
납세주화%세수%세무복무궤구
tax planning%tax%tax service agency
纳税筹划自产生以来越来越多地在涉税业务中应用，可筹划的结果却有喜有忧。许多在使用初期被看作十分成功的案例却在业务发生后的数年间变成了反面教材，不但没有达到节税的目的反而给企业带来经济损失。文章分析了纳税筹划失败的原因并提出了合理规划。
納稅籌劃自產生以來越來越多地在涉稅業務中應用，可籌劃的結果卻有喜有憂。許多在使用初期被看作十分成功的案例卻在業務髮生後的數年間變成瞭反麵教材，不但沒有達到節稅的目的反而給企業帶來經濟損失。文章分析瞭納稅籌劃失敗的原因併提齣瞭閤理規劃。
납세주화자산생이래월래월다지재섭세업무중응용，가주화적결과각유희유우。허다재사용초기피간작십분성공적안례각재업무발생후적수년간변성료반면교재，불단몰유체도절세적목적반이급기업대래경제손실。문장분석료납세주화실패적원인병제출료합리규화。
Tax planning is more and more widely used to tax-related business since its production, but the plan results have good aspects and also have bad aspects. Many cases are very successful in the initial stage, however after a few years they become negative examples. Because they not only are failed to achieve the purpose of tax saving, but bring economic losses. This article analyzes the reasons for the failure of tax planning and makes the rational planning.
