税务筹划的法律风险分析-会计专业毕业论文.pdf

税务筹划的法律风险研究 Abstract Abstract AAbbssttrraacctt Along with the development of market economy, tax planning is widely understood and put into use in China. It also gets more attention from the theoretical circle and practical circle. However, the scholars in our country nowadays are researching tax planning mostly in view of economics and accounting, and have little study in the legal nature of the tax planning and its specific legal risk.As tax planning is closely related to the tax law, most actions are conducted in the edge of the tax law and it’s easy to raise legal risks. There are numerous cases of huge economical loss and administrative penalty in practice which are caused by improper tax planning. Besides, along with the further development of tax planning in our country, the legal risk caused by it will be worse. Therefore, the research in the legal risk of tax planningisveryimportant. The first part of this thesis extracts three cases of dispute regarding tax affairs in enterprises. Through these cases, the author points out that although the behaviors of all these three companies have led to dispute in tax affairs, not all kinds of behaviors are supported and protected by the law. Tax planning is not equal to tax evasion and tax avoidance. Proper tax planning should be supported and protected by the nation, and it’s an autonomy that the law has entrusted to the enterprises. Tax authorities and enterprises should have a right understanding of the legal nature of tax planning, and properly handle and balance the tax bearing and legal risk of specific tax planning activity of the enterprises, thus preventing the legal risks. The second part analyzes the legal principals of tax planning based on the discussion of the meaning of tax planning, and points out the lega