企业税收筹划行为的形成机理分析

Analyzing on Forming System of Enterprise Tax Planning Behaviour

本文运用系统论的分析方法,从环境与主体互动的角度来研究企业的涉税选择行为。系统论认为,环境作用于主体自然引起主体能动的适应性反映,企业系统属于人造系统,具有整体性、目的性和环境适应性等基本属性。税收文化、税收制度、税收征管以及税收法治等各要素相互联系共同构成企业的税收环境,税收的本质特征决定了税收环境属于约束性环境。企业适应税收环境的能动的基本途径是,最大限度的考虑税收对企业行为的影响,通过改善企业的内部环境条件,重新整合企业的可控资源,实现企业系统目标。本文运用税收环境论、人性假设理论、心理学、行为经济学等理论分析了税收筹划行为的形成机理。

probing into the tax planning from the perspective of system theory, which will make tax setting which consists of tax culture, tax system and etc, act as the elements of the enterprise, and research tax--related acts of enterprises from the viewpoint of interaction with the system and environment. Tax planning is enterprise＇ behavior, which caused and regulated by the tax environment and be easily be discovered the missing of tax setting during the operation of planning and have certain preference for the interests of the innovative use of tax policy to coordinate their economic integration dynamically with the advent of tax--related acts.