有效税收筹划框架的概述及其启示

有效税收筹划框架要求筹划者在进行税收筹划时考虑交易各方利益、隐性税收和非税收成本。这一框架提供了一种税收筹划理念,要求理论研究者和实务工作者从企业战略角度考虑税收筹划活动。有效税收筹划对于我国税收筹划研究范围和研究方法的优化提供了一些启示。

Effective Tax Plan Framework and Its Enlightenment

An effective tax plan framework requires that the planner take into consideration all the parties of the transaction,covert tax and non-taxable incomes.The framework offers a new tax plan notion that requires the theoretical researchers and practical workers to consider the tax plan activities from the angle of the strategy of enterprises.In respect of the scope and methods of China's tax plan,we can draw some inspiration from the effective tax plan framework.