摘要
近年来,税务筹划已突破传统的理论研究,在深度和广度上不断地延展。无论在理论方面,还是在实践应用方面,国内研究均明显落后于国外。为了更好地研究税务筹划,对国外和国内税务筹划研究进行述评,在总结以前研究成果的基础上,吸收先进的理论和思想,以期为我国税务筹划的未来创新变革与发展研究提供借鉴。
In recent years, tax planning theory is no longer confined to traditional research, and extended continuously in the depth and breadth. Domestic research both in theory and practice, is significantly lagging behind foreign applications. This paper has reviewed the foreign and domestic studies on tax planning theory,and put forward some good suggestions.
出处
《科技进步与对策》
CSSCI
北大核心
2010年第5期158-160,共3页
Science & Technology Progress and Policy