对政策性税收筹划的理论研究==.docVIP

对政策性税收筹划的理论研究== 摘要：政策性税收筹划是我国的经济生活中的新生事物，与一般性技术层面的税收筹划不同，本文所说的政策性税收筹划特指针对我国特大型企业集团的一种国家税收政策层面上的税收筹划。从国内研究看，由于目前我国关于税收筹划的研究主要停留在技术层面上，对这种特殊的政策性税收筹划的理论分析，总的来说，还没有引起关注。但从实践看，20世纪90年代中期以来，我国某些大型企业集团在政策性税收筹划实践方面积累了一定经验，并取得了良好的经济绩效。基于此，本文在论述中将运用新制度经济学的分析工具，重点对政策性筹划的内涵进行初步研究，并在此基础上提出政策性税收筹划的逻辑和技术路径。 nbsp;nbsp;nbsp; 关键词：政策性；税收筹划；政策性税收 Abstract: The policy-type tax revenue preparation is in our countrys economic life newly emerging things, is different with the general technical stratification planes tax revenue preparation, this article said policy-type tax revenue preparation referring in particular to view in Our country Extra large type enterprise groups one kind of national tax policy stratification plane tax revenue preparation. Looking from the domestic research, because the present our country mainly pauses about the tax revenue preparations research in the technical stratification plane, to this kind of special policy-type tax revenue preparations theoretical analysis, generally speaking, has not aroused the interest. But looked from the practice, since the mid-1990s, our country certain large enterprise group gained in certain experience in the policy-type tax revenue preparation practice aspect, and has obtained the good economical achievements. Based on this, this article will utilize the new system economic in the elaboration the analysis tool, key conducts the preliminary study to the policy-type preparations connotation, based on this and proposes the policy-type tax revenue preparation logic and the technical way. nbsp;nbsp;nbsp; key word: Policy-type; Tax revenue preparation; Policy-type tax revenue 前言nbsp; 　　政策性税收筹划是指特大型企业集团在不违背税收立法精神的前提下，与国家政府中的税务、财政等部门进行协商，试图改变现有对企业或行业不适用的税收制度，以实现企业利润最大化的理财方法。从制度经济学角度看，这种筹划实质上是一种税收制度筹划的创新活动。特大型企业集团发现现行税收制度的非均衡，从而产生的税收制度创新需求，政府根据这一制度需求对税收制度的供给进行调整，以实现税收制度均衡。政策性税收筹划是一种新的更有效率的税收制度来改进、替代另一种税收制度的过程。这一基本论断是本文从新制度经济学的视角来透视政策性税收筹划的基本依据。 　　政策性税收筹划起点 　　根据新制度经济学的基本理论，税收制度的非均衡可理解为税收博弈的参与人对现行税制不满意