山东纺织经济
山東紡織經濟
산동방직경제
SHANDONG TEXTILE ECONOMY
2015年
1期
5-6,12
,共3页
纳税理性%偷逃税%纳税遵从%税收筹划
納稅理性%偷逃稅%納稅遵從%稅收籌劃
납세이성%투도세%납세준종%세수주화
tax rationality%tax evasion%tax compliance%tax planning
依法纳税是每个公民的义务，而依法科学纳税则是企业纳税理性的具体表现。本文通过分析纳税理性的内涵及其特点，归纳提出了企业纳税理性具体包括偷逃税、依法纳税、科学税收筹划等涉税行为，并提出了企业理性纳税的行为选择和具体建议，进一步规范企业依法纳税、科学纳税。
依法納稅是每箇公民的義務，而依法科學納稅則是企業納稅理性的具體錶現。本文通過分析納稅理性的內涵及其特點，歸納提齣瞭企業納稅理性具體包括偷逃稅、依法納稅、科學稅收籌劃等涉稅行為，併提齣瞭企業理性納稅的行為選擇和具體建議，進一步規範企業依法納稅、科學納稅。
의법납세시매개공민적의무，이의법과학납세칙시기업납세이성적구체표현。본문통과분석납세이성적내함급기특점，귀납제출료기업납세이성구체포괄투도세、의법납세、과학세수주화등섭세행위，병제출료기업이성납세적행위선택화구체건의，진일보규범기업의법납세、과학납세。
Paying tax according to law is the obligation of every citizen, while it is the rational manifestation to pay taxes legally and scientiifcally. On the basis of analyzing the connotation and characteristics of rational tax paying, this paper generalizes that tax rationality of enterprises include tax evasion, tax compliance and tax planning, and puts forward the rational choice and suggestions of paying taxes to instruct and standardize the enterprises to pay taxes legally and rationally.
