企业税收筹划空间——约束与博弈（The space of enterprise tax planning constraint and game theory）.doc

企业税收筹划空间——约束与博弈（The space of enterprise tax planning constraint and game theory） Tax planning is the inevitable outcome of economic development and good faith tax payment Contrary to the integrity of the tax evasion case calls for more and more, the amount involved is also growing, companies hesitate to use false information and other means of tax evasion. Whether we can think of the contrast from the following two aspects: one is the tax system in the development to the enterprise tax planning space is too small, so that enterprises have to adopt tax evasion tactics to reduce the tax cost; the second is the level of enterprise financial management has not yet reached that tax planning space and make full use of the space of tax planning level that is to say, in the governance environment of tax planning and tax planning space has become the common focus of the country and the enterprise. Tax planning refers to the taxpayer in the premise of not violating tax law, according to the governments tax policy guidance, by prior arrangement of system and business activities, starting from the long-term interests of enterprises of all kinds of tax schemes to choose scientific optimization, and ultimately achieve the purpose of reducing tax burden. It should be said that tax planning is fundamentally opposed to tax fraud, and is complementary to honesty and taxation. Tax planning is the embodiment of good faith tax, and good faith tax payment is the guarantee of planning results. Taxpayers will pay taxes to the government, I hope the government to provide adequate and high quality public goods and services, it can be said that in the principal-agent relationship between the taxpayers and the government in good faith, shall be binding on the taxpayers and the government should establish the whole society, only the honest credit system, tax planning in order to have a healthy social environment. Restriction and game of tax planning space The tax planning is legitimate, it mean