税收筹划及其法律问题研究

Research of Tax Plan & Prepare and Its Law Problem

税收筹划近年来日益受到人们的关注,但国内研究多侧重于经济学分析。为此,本文试图从法律角度探讨税收筹划问题,界定税收筹划的内涵、介绍各国的立法实践并分析我国现阶段应采取的法律态度。

Tax plan is taken more attention daily recent years, but local research lay much emphasis in economics analysis. Therefore, this thesis tries to explore tax with law., to define the connotation of it, to analyze the attitude of law in our country nowadays.