Part five The author has put forward six suggestions to improve the planning work of tax revenue at the basic level, i. e. : Adhere to correct tax revenue guidelines;
第五部分笔者对改善基层税收计划工作进行了论述,提出了六条意见,即:坚持正确的税收指导思想;
The correct understanding and positive safeguarding measures should be taken on the international tax evasion.
对国际避税行为要有正确的认识和积极的防范措施。
The enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice, and research is the need to resolve important issues.
作为纳税主体的企业,正确认识税收筹划以及在实践中合理运用,是当前亟待解决和研究的重要课题。
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