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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
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