税收筹划的法理分析

Analysis of the Legal Principle about Tax Revenue Planning

税收筹划是一项具有丰富经济内容的法律行为，在关注其经济性时，也应关注其法律性。本文从税收筹划的法律性质与意义，所需要的法治环境以及法律要求及法律后果三个方面对其进行了法理分析。

Tax revenue is a kind of lawful action with rich economic contents. Both economic character and lawful character should be paid attention to. This paper analyzes the legal principle in three aspects of lawful character and importance, lawful environment, lawful requirement and lawful result of tax revenue planning.