优化税收筹划外环境的思考.docVIP

优化税收筹划外部环境的思考 关键词：筹划 外部 行业自律 职业 内容摘要：税收筹划这个热门话题已经引起了各界的广泛关注，并且在理论上得到了长足发展，然而税收筹划在实践中并未广泛展开，税收筹划还处于一种有行无市、供给不足的状态。究其原因，与目前的税收筹划外部环境不完善有关，外部环境的不完善无法为税收筹划提供公平竞争的平台，无法调动企业的积极性，无法达到社会的公平和效率。本文从立法、司法、执法、行业自律和职业保险五个方面阐述了如何优化税收筹划的外部环境。 　　Abstract: Tax-planning, this popular topic, has been paid close attention by all works of life in the society. Meanwhile, its theory has been developed in the long way. However, tax-planning has not been widely spread in the practice. It has been in the status where it has the industry without the market, and its supply is not enough at all. This may be caused by its