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出 处:《改革与战略》2012年第6期70-72,共3页Reformation & Strategy
摘 要:税收,对纳税人来说是一种负担,税务筹划正是减轻税收负担、增加税后收益的有效途径。随着现代企业制度的建立,税务筹划越来越受到企业的重视。多数企业都会对其涉税事项进行一系列的事前安排,以达到税收利益最大化。文章从契约理论的角度,分析了企业进行税务筹划的动机,发现政府的主导性地位、税收契约的不完备性、税法的空白与漏洞以及企业之间的关系都促使企业在合理的范围内进行税务筹划,以实现税收利益最大化。The taxpayer tries to make great effort to reduce tax aimed at the maximum profit.Tax planning is the effective method in reducing tax and increasing the profit.With the development of market economy,the importance of tax planning is growing degree.Most of the enterprise will conduct a series of tax matters beforehand,in order to achieve the maximum tax benefit,and the arrangement is the motivation which was born with.In this paper the subject of tax planning nature etc have been defined,clarified the concept of tax planning and with the basic theory of economics,carries on the analysis to the motive of tax planning from the contract theory attempt to analyze the deeper meaning.
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