博弈视角下的税收筹划策略分析

The Tax Design Policy Analysis under the View of the Game

税收筹划方案的设计是否合法、科学、合理是税收筹划意图能否实现的重要前提和保证。从博弈的角度来看,在税收筹划方案的设计与实施过程中,必须高度重视对税收筹划人、税务机关和税收筹划相对人之间利益博弈关系的分析,不断优化税收筹划策略,确保税收筹划目标的实现。

Seeing from the angle of the game,we should think much of the analysis of the benefigame relations between the tax designers,tax departments and tax design relative persons in the process of tax design plan.