对纳税筹划问题的理性思考

Rational Considerations on the Tax Planning

纳税筹划近年来日益受到人们的关注,但国内研究多侧重于筹划策略和方法。本文试图从理论上对纳税筹划的必然性、可能性及其经济和社会效应进行较深入的探讨,完善纳税筹划的指导思想,纠正对其错误的认识。

In recent years, people have paid close attention to tax planning increasingly, but the home researches emphasize particularly on the strategy and method of tax planning . The author of this article tries on probing into the inevitability, possibility of tax planning and economic and social effect from the theory aspect, perfecting the guide thought and correcting the error recognition.