| 1. | International tax planning services 国际税务服务 |
| 2. | The second part , we discuss the legal boundary of international tax planning 第二部份,论述了进行国际税收筹划的法律界限。 |
| 3. | International tax planning may be used in a variety of ways to minimize tax payable legally 合法地减低税务支出,国际税务安排包括如下: |
| 4. | The third part is the core of this article , it mainly discuss that how we can control the international tax planning availably 第三部份,是本文的核心部份,主要讨论对国际税收筹划如何进行法律控制。 |
| 5. | The first part , we discuss the law basis of international tax planning , that is to say the objective terms and stimulating factors 第一部份,阐述了跨国纳税人进行国际税收筹划的法律依据,也就是进行税收筹划的各种客观条件及刺激性因素。 |
| 6. | For a long time , for the sake of reasonable , legal but available alleviating the tax that he is undertaking ; multinational taxpayer has taken an active in international tax planning 长期以来,跨国纳税人为了合理、合法而又有效地减轻自身所承担的税负,都在积极进行国际税收筹划。 |
| 7. | The tax and legal experts of wotax law ewiv an european tax and legal consulting division work on projects involving european and international tax planning and develop concepts on cross - border matters Wotax law ewiv欧洲税务师,律师协会的税务和法律专家们正在进行欧洲和国际税务计划项目并发展解决国际税务纠纷的方案。 |
| 8. | Collection and management of the new law enacted , the tax work gradually merge with the world , especially after china ' s wto entry , tax planning for the creation of an enabling environment , tax planning has begun taxpayers tax organs and the importance of this from the tax planning features , in a market economy and the significance of the existence of nature , our international tax planning for elaboration 新征管法的颁布,税收工作逐步与国际接轨,特别是我国加入wto后,都为税收筹划创造了有利的环境,税收筹划开始引起税务机关和纳税人的重视,本文从税务筹划特点、在市场经济下的意义和存在性、我国的国际税务筹划进行阐述。 |
| 9. | But because of the differences amour the variation countries " tax system , not only the detailed degree varies in the different aspect , but also in the same aspect , and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition 但是由于各国税收制度存在着很大差异,不仅在不同的方面规定的详尽程度不一,即使在同一个方面也很可能有不一致的规定,因此使得跨国纳税人进行国际税收筹划变得极为复杂。 |
| 10. | First , it discusses that why we must control tax planning , then it thinks of that how tax payer can proceed the tax planning within the scope of the law . finally , the article discuss that what is the power and duty of the government , and what is the job of tax payer himself in the international tax planning 该部份首先从理论上阐述了为什么需要对国际税收筹划进行法律控制;然后探讨了纳枕人应如何在法律规定的范围内进行合理有效的税收筹划包括进行国际税收筹划应遵循的原则以及可以采用的技术;最后,文章探讨了政府在国际税收筹划法律调控中的权责以及纳税人自身在国际税收筹划法律调控中的职责 |