税务筹划:目标、原则与原理

Objective,Principle and Theory of Tax Planning

税务筹划理论研究明显滞后于税务筹划实务,致使税务筹划实务存在较大风险。税务筹划目标、原则和原理是税务筹划理论的基本内容;将税务筹划目标分为基本目标与具体目标,可以避免单一化的顾此失彼;遵循守法、成本效益、风险收益均衡等七项税务筹划原则,从收益效应、筹划着力点两方面阐明税务筹划原理,有助于推动税务筹划理论建设,指导税务筹划实务。

Obviously,the theoretic research on tax planning lags far behind the tax planning practices,which puts the tax planning practices in a relatively high risk.The objective,principle and theory of tax planning are the basic contents of tax planning theory.Tax planning is classified into basic objective and concrete objective to avoid simplification which results in one or another mistake.There are 7 tax planning principles such as abiding by tax laws and regulations,cost-benefit,risk-benefit balance,etc.Tax planning theory is clarified from two aspects including benefit effect and focal point for planning.This can help push the theoretic construction of tax planning and guide the tax planning practices.