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在美国供给学派的分析框架下来考察上述事实,发现:若不注意税收在结构与数量上的筹划,将抑制企业正常的生产经营。最后,在税基萎缩的负面影响下,则将减少税收的数量。因此,二者耦合联动机制的形成,须满足这样两个原则:(1)税收筹划不能阻碍民营企业的可持续发展;(2)民营企业面对具体的税收筹划,应能建立起提供具有正外部性特征产品的激励,以及规避自身的机会主义行为。
Under the analytical framework of the American supply school, we examine the above facts and find that if we fail to pay attention to the structure and quantity of tax, we will restrain the normal production and operation of the enterprise. Finally, under the negative impact of a shrinking tax base, the amount of tax revenue will be reduced. Therefore, the formation of the coupling mechanism should meet the following two principles: (1) tax planning can not hinder the sustainable development of private-owned enterprises; (2) private-owned enterprises in the face of specific tax planning should be able to establish and provide positive Incentives for extrinsic feature products and opportunistic behavior that circumvent oneself.