第三节有效税收筹划理论与税收筹划效应分析 一、有效税收筹划理论 (一)什么是纳税最小化 纳税最小化( tax minimization ),简而言之,就是根据税法规定计算出的应纳税收的最小化。当然,这种表述并不规范。
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早期的税务筹划理论基本属于“通过安排经营活动使纳税最小化”,也就是通常所说的“税负最小化(tax minimization)”。该理论虽然简单明确,但是它没有全盘考虑税务筹划的成…
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tax minimization strategy 税负最小化策略
tax burden minimization 税收负担最小化
tax minimization
税收最小化
以上为机器翻译结果,长、整句建议使用 人工翻译 。
Who in their right mind would not pursue legal tax minimization strategies?
我们谁不曾想过合法避税的策略?
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Traditional approaches to tax planning fail to recognize that effective tax planning and tax minimization are very different things.
税收计划的传统方式没有意识到有效的税收计划与税收最小化是截然不同的两件事情。
Both companies have used a kind of sandwich not for sustenance but for tax minimization.
FORBES: Facebook Mirrors Google's Offshore Tax Scheme
Sensitivity to tax rates and structures, if not extensive efforts at tax minimization, has been a consistent focus for Buffett.
FORBES: Buffett's Billions Can't Buy Him Exemption From His Tax-Averse Past
The benefits: an income stream for you and your beneficiaries, philanthropy of your choice, a charitable deduction and significant capital gains tax minimization.
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