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市场化经济改革的进一步深入,也对我国的税收改革起到了促进作用,税收筹划的理念也得到了国内税收研究学者的重视,在面对新的发展环境下,税收筹划的行为就要从法理学角度进行分析。本文对税收筹划的作用和特征体现加以阐述,然后对税收筹划行为法律责任和立法建议详细探究。希望能通过此次理论研究,对税收筹划的进一步发展起到促进作用。
The further deepening of the market-oriented economic reform has also played a catalytic role in China’s tax reform. The concept of tax planning has also attracted the attention of domestic tax researchers. In the face of a new environment for development, tax planning should be conducted in accordance with the law Neo-Confucianism analysis. This article elaborates on the role and characteristics of tax planning, and then probes into the legal responsibility of tax planning activities and legislative proposals. Hope that through this theoretical study, to promote the further development of tax planning.