有效税收筹划以“税后收益最大化为目标”,有效税收筹划要求筹划者必须考虑税收筹划对交易各方利益、隐性税收与非税成本。
Effective tax planning, aimed at the maximum profit after tax, requires that the planner takes account of all the parties of the transaction, hidden taxes and non-taxable cost.
有效税收筹划以“税后收益最大化为目标”,有效税收筹划要求筹划者必须考虑税收筹划对交易各方利益、隐性税收与非税成本。
An effective tax plan framework requires that the planner take into consideration all the parties of the transaction, covert tax and non-taxable incomes.
原因在于,在这个签订合同费用很高的世界上,税收最小化策略的实行可能导致非税领域成本的显著增长。
The reason is that in a world of costly contracting, implementation of tax-minimizing strategies may introduce significant costs along nontax dimensions.
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