契约精神与税收筹划的合理界限

在市场经济条件下,税收筹划是一种普遍的以增加纳税主体可税性收益为目的的经济活动安排,但对税收筹划的法理论分析却非常薄弱。从对现代契约精神的尊重与实现出发,剖析税收筹划深层次的法价值理念,税收筹划中契约精神的延展、异化及理性复归等问题,试图在理论上解决税收筹划的"弱理论性"问题。

Reasonable Limitation of the Spirit of Contract and Tax Planning

On the marketing economic background,tax planning is very popular with taxpayers,however,the study of law theory about the tax planning is still in a vulnerable position.Based on the introduction of the spirit of the modern contract,this paper analyses the following questions: the value of law of the tax planning activities,the abuse and restoring of the spirit of contract,in order to further the study of law theory about the tax planning.