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20世纪30年代税收筹划活动产生于欧洲,90年代在我国兴起并蓬勃发展,且筹划主体几乎都是纳税人,对作为征税的政府是否也存在税收筹划活动研究甚少。本文对政府“税收筹划”的必要性进行剖析,证明政府不但存在税收筹划活动,而且远远早于纳税人。然而,由于政府与纳税人处于税收的相对面,从而进行税收筹划活动的目的和效应则有所不同。
Tax planning activities in the 1930s originated in Europe. In the 90s, the tax authorities started to rise and flourish in our country. Most of the taxpayers are taxpayers. There is little research on tax planning activities as a taxing government. This paper analyzes the necessity of government “tax planning ”, proving that the government not only has tax planning activities, but also earlier than the taxpayers. However, since the government and taxpayers are on the opposite side of taxes, the purposes and effects of tax planning activities are different.