摘要
税收优惠政策是我国目前广泛应用的重要财政工具之一,影响政府税收优惠政策目标能否有效实现的因素很多,其中纳税人的税收优惠政策筹划活动是一个重要影响因素,通过对两者及其关系的研究,对政府税收优惠政策目标的确定及如何更好地利用纳税人的税收优惠政策筹划确保预期目标的实现,具有重要意义。
One of the important public finance tools that the preferential policy of tax revenue is used extensively in our country at present. Many factors have exerted influences on whether the preferential policy objective of tax revenue can effectively realize or not, and tax preferential policy planning of taxpayers should be laid emphasis one. The researches on their relations plays an important role in the stipulating of preferential tax policy and the realization of planning targets.
出处
《集美大学学报（哲学社会科学版）》
2003年第1期61-64,共4页
Journal of Jimei University：Philosophy and Social Sciences
关键词
税收优惠
税收筹划
市场经济
preferential tax
tax planning
market economy
