| 单词 | Tax planning |
| 释义 | 稅務籌劃 The arrangement of a taxpayer’s affairs in such a way as to minimise the amount of tax to be paid. The underlying assumption in tax planning is that there is no obligation by law and affairs may be so arranged as to minimise tax payable. In relation to estate duty, professional advisers who advise on estate duty planning may fall into traps which give rise to the possibility of criminal prosecution for conspiracy to cheat the Commissioner of Estate Duty where inquiries are raised following the death of the person for whom the planning was undertaken: Theft Ordinance (Cap 210) s 34(1), (2). See also Tax avoidance; Tax evasion; Tax shelter. 有關納稅人事務的安排，使應付稅款的數目減少。稅務籌劃相關的假設為：法律沒有規定任何責任，及可安排事務以減少應付稅款。就遺產稅而言，就稅務籌劃提供意見的專業顧問可陷入困境：當該籌劃是為某人而進行，在該去世後提出的調查研訊中，該專業顧問可因串謀行騙遺產稅署署長，引致刑事檢控的可能性：《盜竊罪條例》(第210章)第34(1)及(2)條。另見 Tax avoidance; Tax evasion; Tax shelter。 |
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