税收筹划法律风险防范研究

发布时间：2018-03-09 05:05

本文选题：税收筹划　切入点：法律风险　出处：《山西财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：税收筹划赖以存在的经济体制基础是市场经济，与市场经济的发展水平相同步，其在国外尤其是在西方发达国家取得了长足的发展。税收筹划与市场经济发展的伴生性决定了它在我国经济生活中将扮演着越来越重要的角色。无论在理论上还是在实践上，目前中国的税收筹划都处于初始阶段，有关税收筹划的相关理论和思想方面差异远大于共识，成为了纳税人和税务机关不能正确理解和对待税收筹划的主要原因。主要表现在：一方面不少纳税人打着税收筹划的幌子，行偷税漏税之实，另一方面纳税人进行合法税收筹划的权利又受到了不当的抑制。此外，我国的税法、税制尚有诸多不完善之处，我国企业财务人员的整体素质与税收筹划本身的专业性和复杂性不相适应。如此等等，都造成了合法筹划行为与偷税、漏税、逃税等税收违法行为的模糊和混淆不清。在理论上理清税收筹划的法律性质，在实践上明晰税收筹划中遇到的法律风险，并深入剖析其产生原因，有针对地提出防范措施，将使企业有效避免税收筹划法律风险，切实保障经济收益。2015年十二届全国人民代表大会第三次会议确定了要全面落实税收法定原则，加强对税收优惠政策，特别是区域税收优惠政策的规范管理，维持全国统一市场，促进公平的市场竞争，很大程度上加强了税收筹划法律风险的防范。文章主要采用文献研究法、比较研究法和实证研究法，特别是精选了三个有代表性的案例，对这一问题进行了有针对性的、理论与实际相结合的研究。通过对文献资料的研究分析，明确了税收筹划的法律性质，运用了比较研究的方法，明确了税收筹划与偷税、避税等税收相关概念的区别。本文着重介绍了实践中常用的利用税收优惠政策、延缓纳税期限、转让定价三种税收筹划的方式，，结合案例逐一分析了其中的法律风险；对税收筹划法律风险原因的分析直接关系着解决这些风险的对策，在对原因的分析中着重关注了我国现行税收法律法规对风险产生的影响；税收筹划涉及国家和企业两方面主体，因此本文从这两个方面分别讨论了税收筹划法律风险的防范措施，通过这些防范措施既可以保障国家的税收权利得到落实，也可以保障纳税人合法经济利益不受侵犯。本文的创新点在于从法学视角而不是从经济学、管理学视角入手，对税收筹划的概念进行了界定，着重分析了其与相关法律概念的关系，在相互的对比中明确了税收筹划的法律性质。文章不仅在理论上区分了税收筹划与其他相关概念的含义，更为重要的是通过对精选案例的分析，实现了理论与实践的结合，文章结合鲜活的案例就税收筹划各种方式所蕴含的法律风险进行了深入的分析，并提出了切实可行的防范措施，以期理论能够有效地指导实践，不断规范我国税收筹划业务的健康发展，促进我国税制的完善。
[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.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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