本文選題：稅收籌劃　切入點(diǎn)：法律風(fēng)險(xiǎn)　出處：《山西財(cái)經(jīng)大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：稅收籌劃賴(lài)以存在的經(jīng)濟(jì)體制基礎(chǔ)是市場(chǎng)經(jīng)濟(jì)，與市場(chǎng)經(jīng)濟(jì)的發(fā)展水平相同步，其在國(guó)外尤其是在西方發(fā)達(dá)國(guó)家取得了長(zhǎng)足的發(fā)展。稅收籌劃與市場(chǎng)經(jīng)濟(jì)發(fā)展的伴生性決定了它在我國(guó)經(jīng)濟(jì)生活中將扮演著越來(lái)越重要的角色。無(wú)論在理論上還是在實(shí)踐上，目前中國(guó)的稅收籌劃都處于初始階段，有關(guān)稅收籌劃的相關(guān)理論和思想方面差異遠(yuǎn)大于共識(shí)，成為了納稅人和稅務(wù)機(jī)關(guān)不能正確理解和對(duì)待稅收籌劃的主要原因。主要表現(xiàn)在：一方面不少納稅人打著稅收籌劃的幌子，行偷稅漏稅之實(shí)，另一方面納稅人進(jìn)行合法稅收籌劃的權(quán)利又受到了不當(dāng)?shù)囊种啤?此外，我國(guó)的稅法、稅制尚有諸多不完善之處，我國(guó)企業(yè)財(cái)務(wù)人員的整體素質(zhì)與稅收籌劃本身的專(zhuān)業(yè)性和復(fù)雜性不相適應(yīng)。如此等等，都造成了合法籌劃行為與偷稅、漏稅、逃稅等稅收違法行為的模糊和混淆不清。在理論上理清稅收籌劃的法律性質(zhì)，在實(shí)踐上明晰稅收籌劃中遇到的法律風(fēng)險(xiǎn)，并深入剖析其產(chǎn)生原因，有針對(duì)地提出防范措施，將使企業(yè)有效避免稅收籌劃法律風(fēng)險(xiǎn)，切實(shí)保障經(jīng)濟(jì)收益。2015年十二屆全國(guó)人民代表大會(huì)第三次會(huì)議確定了要全面落實(shí)稅收法定原則，加強(qiáng)對(duì)稅收優(yōu)惠政策，特別是區(qū)域稅收優(yōu)惠政策的規(guī)范管理，維持全國(guó)統(tǒng)一市場(chǎng)，促進(jìn)公平的市場(chǎng)競(jìng)爭(zhēng)，很大程度上加強(qiáng)了稅收籌劃法律風(fēng)險(xiǎn)的防范。 文章主要采用文獻(xiàn)研究法、比較研究法和實(shí)證研究法，特別是精選了三個(gè)有代表性的案例，對(duì)這一問(wèn)題進(jìn)行了有針對(duì)性的、理論與實(shí)際相結(jié)合的研究。通過(guò)對(duì)文獻(xiàn)資料的研究分析，明確了稅收籌劃的法律性質(zhì)，運(yùn)用了比較研究的方法，明確了稅收籌劃與偷稅、避稅等稅收相關(guān)概念的區(qū)別。本文著重介紹了實(shí)踐中常用的利用稅收優(yōu)惠政策、延緩納稅期限、轉(zhuǎn)讓定價(jià)三種稅收籌劃的方式，，結(jié)合案例逐一分析了其中的法律風(fēng)險(xiǎn)；對(duì)稅收籌劃法律風(fēng)險(xiǎn)原因的分析直接關(guān)系著解決這些風(fēng)險(xiǎn)的對(duì)策，在對(duì)原因的分析中著重關(guān)注了我國(guó)現(xiàn)行稅收法律法規(guī)對(duì)風(fēng)險(xiǎn)產(chǎn)生的影響；稅收籌劃涉及國(guó)家和企業(yè)兩方面主體，因此本文從這兩個(gè)方面分別討論了稅收籌劃法律風(fēng)險(xiǎn)的防范措施，通過(guò)這些防范措施既可以保障國(guó)家的稅收權(quán)利得到落實(shí)，也可以保障納稅人合法經(jīng)濟(jì)利益不受侵犯。 本文的創(chuàng)新點(diǎn)在于從法學(xué)視角而不是從經(jīng)濟(jì)學(xué)、管理學(xué)視角入手，對(duì)稅收籌劃的概念進(jìn)行了界定，著重分析了其與相關(guān)法律概念的關(guān)系，在相互的對(duì)比中明確了稅收籌劃的法律性質(zhì)。文章不僅在理論上區(qū)分了稅收籌劃與其他相關(guān)概念的含義，更為重要的是通過(guò)對(duì)精選案例的分析，實(shí)現(xiàn)了理論與實(shí)踐的結(jié)合，文章結(jié)合鮮活的案例就稅收籌劃各種方式所蘊(yùn)含的法律風(fēng)險(xiǎn)進(jìn)行了深入的分析，并提出了切實(shí)可行的防范措施，以期理論能夠有效地指導(dǎo)實(shí)踐，不斷規(guī)范我國(guó)稅收籌劃業(yè)務(wù)的健康發(fā)展，促進(jìn)我國(guó)稅制的完善。
[Abstract]:The basis of the economic system on which tax planning depends is the market economy, which keeps pace with the level of development of the market economy. It has made great progress abroad, especially in the western developed countries. The concomitant development of tax planning and market economy determines that it will play a more and more important role in China's economic life, both in theory and in practice. At present, the tax planning in China is in its initial stage, and the differences in related theories and ideas about tax planning are far greater than the consensus. It has become the main reason why taxpayers and tax authorities cannot correctly understand and treat tax planning. On the one hand, many taxpayers evade taxes under the guise of tax planning. On the other hand, the right of taxpayers to carry out legal tax planning has been improperly restrained. In addition, there are still many imperfections in the tax law and tax system of our country. The overall quality of the financial personnel of our enterprises does not match the professionalism and complexity of tax planning itself. In theory, the legal nature of tax planning is clarified, the legal risks encountered in tax planning are clarified in practice, and the causes are deeply analyzed, and preventive measures are put forward. In 2015, the third session of the 12 National people's Congress decided that it is necessary to fully implement the legal principles of taxation and strengthen preferential policies for taxation. In particular, the standardized management of regional tax preferential policies, the maintenance of a unified national market, and the promotion of fair market competition, to a large extent, have strengthened the prevention of legal risks in tax planning. This article mainly adopts the literature research method, the comparative research method and the empirical research method, specially has selected three representative cases, has carried on the pertinence to this question. Through the research and analysis of the literature, this paper clarifies the legal nature of tax planning, applies the method of comparative study, and clarifies the tax planning and tax evasion. This paper mainly introduces three kinds of tax planning methods, such as tax avoidance and tax avoidance, which are usually used in practice, such as tax preferential policy, delaying tax period and transferring pricing, and analyzes the legal risk one by one by case by case. The analysis of the causes of the legal risks of tax planning is directly related to the countermeasures to solve these risks. In the analysis of the causes, the author focuses on the impact of the current tax laws and regulations on the risks. The tax planning involves both the state and the enterprise, so this paper discusses the prevention measures of the legal risk of tax planning from these two aspects, which can not only guarantee the implementation of the tax right of the country. It can also protect the legitimate economic interests of taxpayers from being infringed. The innovation of this paper is to define the concept of tax planning from the perspective of law, not from the perspective of economics and management, and to analyze the relationship between tax planning and related legal concepts. The article not only distinguishes the meaning of tax planning and other related concepts in theory, but also realizes the combination of theory and practice through the analysis of selected cases. This paper analyzes the legal risks in various ways of tax planning, and puts forward practical preventive measures in order that the theory can guide the practice effectively. Constantly standardize the healthy development of tax planning in China, promote the improvement of our tax system.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：D922.22

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