纳税筹划的特征辨析

Analysis on Characteristics of Tax Planning

纳税筹划的概念无疑是纳税筹划最为基础的内容。但纳税筹划的概念并不可能凭空而生,对其进行界定和解释有赖于人们对纳税筹划特征、本质等的研究和认识。实际上,有关纳税筹划概念的研究与特征和本质的研究往往是相互交织、密不可分的,有关的研究也是相互制约、相互促进的。因此对纳税筹划特征的辨析对纳税筹划理论及其体系的建立有着十分重要的意义。

The concept of tax planning is undoubtedly the most basic content of tax planning theory. However, the concept of tax planning can＇t come into being without any foundation. To define and explain it depends on people＇s study and understanding of its characteristics, nature and so on. Actually the research on the concept of tax planning is often intertwined with and inseparable from the research on its characteristics and nature; the relevant studies are mutually restrained and promoted. Therefore to identify the characteristics of tax planning is significant to tax planning theory and its system building.