【正文】 得收益的 20％是稅源和在在第 82 條 C（ 4）扣除這項稅收來源是“最后納稅義務(wù)”的履行。 欺騙、隱瞞和失實陳述是最常見的非法稅收計劃（索末菲， 1980： 28 / 1）。 據(jù) Lakhotia 和 Lakhotia（ 1998 年： 9），“表達‘逃稅’是 指非法隱瞞收入或隱瞞收入的具體詳情或隱瞞來源或收入來源或在操縱帳目，以膨脹的開支及其他查看支出，以減少非法稅收負(fù)擔(dān)?！保ㄅ翣柣呃团翣柣呃?1976： 46）。 ...避稅是指在法律框架內(nèi)像語言或行為的形式的傳播一樣，但殺害了法律的精 神，因而違反了法律的意圖，戰(zhàn)勝制定特定法律的目的”（ Lakhotia 和 Lakhotia 1998： 10）。 道德要求的名稱更是僅僅 傾斜。但對于避稅的目的，通常的手段是利用的稅務(wù)漏洞，或獲得優(yōu)勢的模糊稅法，因此它往往是規(guī)劃區(qū)別于稅務(wù)籌劃 。 因此，稅收最小化戰(zhàn)略可能 beundesirable6 所有。 以下是關(guān)于這一類型的稅收籌劃的主要問題。 （ 4） 如果收入稅減少率征稅優(yōu)惠。 選擇實體： 第一因素影響稅收籌劃是實體進行交易。 期間的交易： 稅務(wù)規(guī)劃的影響，在這期間，有交易發(fā)生。 稅收管轄權(quán)： 第三個因素，其中受影響的納稅籌劃是其中的管轄權(quán)交易發(fā)生。 收入的類型無疑是按優(yōu)惠稅率征稅（如靠交易股票獲得資本收益的私人有限責(zé)任公司征稅 10％，從股份公司股息收入征稅 15％。如果納稅人有足夠 的智慧理解何時和如何修改它們，他 /她很可能顯著減輕他的稅務(wù)負(fù)擔(dān)。 根據(jù)國際會計準(zhǔn)則第 30 段12 條，稅務(wù)規(guī)劃是行動的企業(yè)將在以創(chuàng)造或增加信貸結(jié)轉(zhuǎn)應(yīng)納稅所得額在一特定時期稅期滿前的稅務(wù)損失或稅款貸方虧損預(yù)報措施。 （四）通過出售資產(chǎn)，生成非應(yīng)稅收入（如債券，在某些地區(qū)，政府），以另購?fù)顿Y產(chǎn)生應(yīng)稅收入。例如， 對進行集中管理還是分散管理作出決策，開一個分店還是建立一個子公司，從本地供應(yīng)商購還是國外供應(yīng)商購買資源，分配股息還是保持實力，通過發(fā)行股票還是發(fā)行債券籌集資金，是遣返還是 再投資附屬公司（跨國公司的案件），謹(jǐn)慎地估計，稅收是一個最有影響力的因素之一。 但是，為了計劃和戰(zhàn)略的成功，同樣需要財政會計的背景、金融和經(jīng)濟規(guī)則。依基瑞 .柯勒會計詞典 . 新德里：印度霍爾私人有限公司 .1984. 3. 國際會計準(zhǔn)則 (IASB) (2021)，國際金融報告準(zhǔn)則（ 2021） .倫敦：國際會計準(zhǔn)則“國際會計準(zhǔn)則（ ISA） 12，所得稅” 721780. 4. 瓊斯 羅茲 卡塔那西 .：預(yù)先戰(zhàn)略 .紐約： McGrawHill 國際公司 . 5. Lakhotia, R. N, S. Lakhotia. .新德里：視覺出版社 . 6. 經(jīng)濟合作與發(fā)展組織 . ：經(jīng)濟合作與發(fā)展組織 . 7. 帕爾基瓦拉 帕爾基瓦拉 .1976. 帕爾基瓦拉的法律和所得稅慣例 卷一 .孟買： N. M. Tripathi 有限公司。M . .香港： Macmillan 出版有限公司 . 9 Tax Planning in Business: Bangladesh Perspective Swapan Kumar Bala, FCMA Associate Professor Department of Accounting amp。 2. deduct tax at source where it is necessary。 and 6. be aware of legal remedies where it does not have its rights under the law recognized. Tax function activities of a business entity are those activities which are concerned with fiscal issues. These functions are of two types: (1) tax pliance activities, and (2) tax planning activities. Tax pliance activities are those activities which include the functions or obligations according to the provisions of various fiscal statutes. Tax planning activities means dealing with the tax matters of a taxpayer with a view to maximizing the aftertax rate of return on investments after ensuring voluntary tax pliance. FORMS OF BUSINESS VS. TAX PAYING ENTITY A business entity may be of three types: soleproprietorship, partnership firm and pany. “Sole proprietorship” has not been defined by the Ine Tax Ordinance. Under section 2(32) of the ITO, “firm” has the same meaning as assigned to it in the Partnership Act, 1932 (IX of 1932). Under section 4 of the Partnership Act, 1932, “Partnership” is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. 10 Persons who have entered into partnership with one another are called individually “partners” and collectively “a firm”, and the name under which their business is carried on is called the “firm name”. Under section 2(20) of the ITO, “pany” means a pany as defined in the Companies Act, 1913 (VII of 1913) or Companies Act, 1994 (Act No. 18 of 1994)* and includes – (a) a body corporate established or constituted by or under any law for the time being in force。 and。 (b) The pany is enlisted with the Stock Exchange before the end of the concerned ine year in which ine tax assessment will be made. Taxpayer’s Status: Under the Ine Tax Ordinance, 1984, a taxpayer has two types of status: personal status and residential status. A soleproprietorship has no separate tax paying identity and individual owner running the soleproprietorship will have “Individual” status of the owner and not of the business entity, but both partnership firm and pany have distinct personal status – “Firm” and “Company” respectively. Residential status may be resident [defined u/s 2(55), ITO] or non resident [defined u/s 2(42), ITO]. Under section 17, resident assessee (taxpayer) has to pay ine tax on total global ine including foreign ine, but nonresident taxpayer has to pay ine tax only on his total domestic (Bangladeshi) ine as determined u/s 18 (ine deemed to accrue or arise in Bangladesh). Under section 2(55), an individual is to be a resident if his period of stay in Bangladesh is at least 182 days in the concerned ine year, or at least 90 days in the concerned ine year, and at least 365 days in the preceding 4 ine years. A partnership firm is considered as resident, if the control and management of its affairs situated wholly or partly in Bangladesh in the concerned ine year. A pany will be a resident, if control and management of its affairs situated wholly in Bangladesh in the concerned ine year. Otherwise, a taxpayer will be treated as nonresident [u/s 2(42)]. Levels of Taxation: Question regarding whether the entity itself and/or the owner(s) of the entity is(are) taxable is explained on the basis of two concepts: passthrough entity (or flowthrough entity) and nonpassthrough entity: ? PassThrough Entity: This entity is not taxable itself. The ine of the entity will pass through the owners and is taxable after its accumulation with the owner?s other ine. Sole proprietorship is a passthrough entity. The owner of the entity is taxable for the entire ine of the business entity (whether withdrawn or not) along with his/her other ine. 11 ? NonPassThrough Entities: This entity is taxable itself. The ine of the entity may be distributed to the owners and is usually again taxable in the hands of owners after its accumulation with his/her other ine. Partnership firm and pany are nonpassthrough entities. A partnership firm is taxable for its ine in first instance as a nonpassthrough entity. The partners of the firm shall include the share of total ine of the firm in the ine year [to be puted u/s 43(3)] and but to avoid double taxation, the share of ine will be treated as taxfree ine su