【正文】 investment in house property u/s 19B, % of the deed value in case of investment u/s 19BB, and 10% or 15% of the purchase value in case of investment in motor vehicle]. Ine by way of winnings from “card games and other games of any sort or from gambling or betting” referred to in section 19(13) is subject to sourcetax of 20% (u/s 55) and this tax deducted at source is a “final discharge of tax liability” u/s 82C(4). However, given these moral issues, while dealing with any sort of strategy regarding tax, we must be aware about the distinctions among tax evasion, tax avoidance and tax planning. 12 Tax Evasion Tax evasion has the objective of reduction of tax illegally. Sometimes, it is referred to as ?tax cheating” through acts of mission or omission. Deceit, concealment, and/or misrepresentation are mon elements in most illegal tax plans (Sommerfeld et al., 1980: 28/1). As stated by Webley et al. (1991: 23), “Nonpliance is a more neutral term than evasion since it does not assume that an inaccurate tax return is necessarily the result of an intention to defraud the authorities and it recognizes that inaccuracy may actually result in overpayment of taxes. … In evading tax one is knowingly breaking the law. This has social and psychological consequences such as stigma and guilt and involves confronting different costs since there is a risk of being caught and fined or sent to prison.” According to Lakhotia and Lakhotia (1998: 9), “The expression ?Tax evasion? means illegally hiding ine or concealing the particulars of ine or concealing the particular source or sources of ine or in manipulating the accounts so as to inflate the expenditure and other outgoings with a view to illegally reduce the burden of taxation. Hence, tax evasion is illegal and uhical.” Tax Avoidance Tax avoidance and tax evasion usually both have same objective of reduction of tax, but tax avoidance enpasses only legal means of achieving the objective. Justice Jagadisan J. has mentioned in the verdict of Aruna Group of Estate v. State of Madras (1965) case, “Avoidance of tax is not tax evasion and it carries no ignominy with it, for, it is sound law and, certainly, not bad morality, for anybody to so arrange his affairs as to reduce the brunt of taxation to a minimum.” (Palkhivala and Palkhivala 1976: 46). Avoidance involves ?every attempt by legal means to prevent or reduce tax liability which would otherwise be incurred, by taking advantage of some provision or lack of provision in the law … it presupposes the existence of alternatives, one of which would result in less tax than the other? (Report of the Royal Commission of Taxation 1966: 538。 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。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。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(jì)合作與發(fā)展組織 . ：經(jīng)濟(jì)合作與發(fā)展組織 . 7. 帕爾基瓦拉 但是，為了計(jì)劃和戰(zhàn)略的成功，同樣需要財(cái)政會計(jì)的背景、金融和經(jīng)濟(jì)規(guī)則。 （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。如果納稅人有足夠 的智慧理解何時(shí)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)。 稅收管轄權(quán)： 第三個(gè)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。 選擇實(shí)體： 第一因素影響稅收籌劃是實(shí)體進(jìn)行交易。 以下是關(guān)于這一類型的稅收籌劃的主要問題。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 。 ...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）。 據(jù) Lakhotia 和 Lakhotia（ 1998 年： 9），“表達(dá)‘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)。 獎金收入的方式，關(guān)于第 19 條（ 13）由“紙牌游戲和其他游戲節(jié)或任何形式的賭博或博彩”獲得收益的 20％是稅源和在在第 82 條 C（ 4）扣除這項(xiàng)稅收來源是“最后納稅義務(wù)”的履行。公司在稅務(wù)案件已按時(shí)繳納了，避免雙重征稅考慮自由分享公司的所得稅，并允許退稅，并就此向合作伙伴。 如果一個(gè)公司停止?fàn)I業(yè)或者公司解散，合伙人承擔(dān)連帶責(zé)任繳納應(yīng)繳的稅款。 獨(dú)資是一個(gè)傳遞實(shí)體。 居民身份可能是居民 [定義 /第 2 條（ 55），國際貿(mào)易組織 ]或非居民 [定義 /第 2 條（ 42），國際貿(mào)易組織 ]。 1. 根據(jù) 1994 年的公司法， 1913 年或公司法，稱為任何名稱的一個(gè)團(tuán)體或個(gè)人組合的機(jī)構(gòu) 。 稅收籌劃活動的 手段處理依法納稅的納稅人的稅務(wù)事項(xiàng)的稅后投資，在確保自愿回報(bào)率，以期最大限度地發(fā)揮。商業(yè)的意思是“不斷開展商業(yè)或貿(mào)易，包括資金投入和以出售商品或服務(wù)獲得收入作為主要目的” —— 柯勒會計(jì)詞典（庫珀和依基瑞， ）。 由于在復(fù)雜的和模糊的孟加拉國現(xiàn)行稅法中，這個(gè)文件包含了傳統(tǒng)的稅務(wù)規(guī)劃戰(zhàn)略裝置以及一個(gè)簡短的稅務(wù)規(guī)劃。 3. 外文翻譯書文本后附原文（或復(fù)印件）。稅款這一專業(yè)術(shù)語是指被強(qiáng)制的義務(wù)，無償支付給政府 —— （經(jīng)濟(jì)合作組織， 1988 年： 37； 隨 威爾金森， ）。 一個(gè)企業(yè)實(shí)體 稅收職能活動 是這些活動是與財(cái)政問題有關(guān)。 一個(gè)人進(jìn)入合伙企業(yè)，與 另一個(gè)人建立伙伴關(guān)系被稱為個(gè)人 的“合伙”，統(tǒng)稱“公司”，他們的生意是以企業(yè)的名義進(jìn)行的。 （二） 公司是在年末利潤將進(jìn)行稅務(wù)評估之前通過股票交易募集基金。否則，納稅人將視為非居民企業(yè) [第 2 條（ 42） ]。