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随着我国市场经济的发展和税收法制建设的进步,企业税收筹划已成为人们关注的话题。从西方国家传入的税收筹划的理论与方法,有许多值得我们学习与借鉴,但它并不是完美无瑕的,仍需要结合我国的实际重新认识,以推进税收筹划的健康发展。西方税收筹划理论认为,税收筹划的目标是减轻企业税负,这一观点显然不符合现代企业发展目标的要求。本文从企业减轻税负手段的演变历程考察入手,分析企业税收筹划的目标定位,提出企业税收筹划的目标应是企业价值最大化。企业减轻税负的历史考察从人类社会产生税收之时起,税收征纳矛盾也随之产生。力图减轻自身的税负是千百年来纳税人不变的追求。从税收发展的历史进程考察可以发现,企业为了减轻自身的税负,其采用的手段经历了由低级到高级、由非法到非违法进而到合法的演变过程,以及偷税、避税、节税、税收筹划四个发展阶段。这一历史演化过程
With the development of China’s market economy and the progress of tax legal construction, corporate tax planning has become a topic of concern. Many theories and methods of tax planning introduced from Western countries are worthy of our study and reference. However, it is not perfect. We still need to re-recognize our country’s reality to promote the healthy development of tax planning. Western tax planning theory believes that the goal of tax planning is to reduce corporate tax burden. This view obviously does not meet the requirements of modern enterprise development goals. This article begins with the investigation of the evolution of enterprises’ means to reduce tax burden, analyzes the target orientation of corporate tax planning, and proposes that the goal of corporate tax planning should be to maximize the value of the company. The historical investigation of the reduction of tax burden by enterprises Since the generation of taxes by human society, the contradiction of taxation has also arisen. Trying to reduce the tax burden on one’s own is the constant pursuit of taxpayers for thousands of years. From the historical process of taxation development, it can be found that in order to reduce its own tax burden, enterprises have adopted measures ranging from low-level to high-level, from illegal to non-infringing and legally evolving, as well as tax evasion, tax avoidance, taxation, and taxation. Plan for four stages of development. This historical evolution