企业税收筹划法律风险的若干基础理论问题探析

目前,企业税收筹划理论和实践中存在着一定程度的概念混淆,使得许多避税策划甚至是偷逃税的手段被冠之以税收筹划。为避免税收筹划法律风险,有必要对税收筹划等基本概念进行澄清。宜将税收筹划界定为区别于偷税与避税而具有特定内涵的概念,从而构建一个与税收筹划相关且逻辑自洽的概念体系,并在此基础上探明税收筹划法律风险的内涵。

On Some Basic Issues of the Basic Theory of the Legal Risk of Tax Planning

There is universal misuse and confusion of concepts in the theory and practice of the enterprise tax planning,which leads many methods of tax avoidance or even of tax evasion to be taken under the name of tax planning.So it is necessary to clarify the concepts above.In my opinion,tax planning has its special conception,which differs from tax avoidance and tax evasion.Based on the clarifications,a logical system of conception about tax planning will be set,which helps to probe the connotations and denotations of the legal risk of tax planning.