企业税收筹划研究的综述  

A Review of Research Trends and Prospects in Corporate Tax Planning

作　　者：买买提依明.祖农 

机构地区：[1]上海交通大学安泰经济与管理学院,上海200052

出　　处：《上海管理科学》2015年第2期87-90,共4页Shanghai Management Science

摘　　要：本文主要对国外的税收筹划理论与实证研究进行梳理和总结,主要包括四个方面:税收筹划理论、税收和非税收目标的权衡问题、税收筹划的决定因素以及经济后果,同时展望国内外值得研究的一些重要问题,为国内的税收实证研究提供了基础和方向。This paper mainly focuses on the theoretical and empirical research in tax planning in past three decades, and the summary includes four aspects： the theory of tax planning, the trade-offs between tax and non-tax goals, as well as the determinants and economic consequences of tax planning. Meanwhile, points out some worthy research area in the tax planning, and provides the basis and direction for tax researches in our country.

关 键 词：税收筹划 税收目标 决定因素 经济后果 

分 类 号：F27[经济管理—企业管理]