基于契约理论视角下的企业税收筹划研究——以企业与税收当局的博弈为例

税收是国家为实现其职能，凭借政治权利强制地、无偿地参与社会产品分配的一种方式。税收对纳税人来说是一种负担，纳税人为最大限度获得利润，会尽可能地减少税收负担，税收筹划正是减轻税收负担、增加税后收益的有效途径。有效税收筹划以“税后收益最大化为目标”，有效税收筹划要求筹划者必须考虑税收筹划对交易各方利益、隐性税收与非税成本。契约理论要求企业必须考虑拟进行的交易对交易各方的税收含义。而税收当局是对企业有税收影响的最重要的契约方。分析契约理论及其在税收筹划中的应用，并以企业与对其有税收影响的最重要的交易方——税收当局的博弈为例进行分析，从而能够更深刻地理解契约理论在税收筹划中的应用。

Effective Tax Planning Based on the Contracting Theories-The Game between Enterprises and the Tax Authority

Tax is a method used by a country to participate in the assignment of social products enforcingly and freely in order to realize its function.The taxpayer tries to make great effort to reduce tax aimed at the maximum profit.Tax planning is the effective method in reducing tax and increasing the profit.Effective tax planning,aimed at the maximum profit after tax,requires that the planner takes account of all the parties of the transaction,hidden taxes and non-taxable cost.The tax authority is the most important parties of the transaction which has the influence of tax.After introducing the contracting theories used in tax planning,analyzes the game between enterprise and tax authority in order to get a deep impression on the contracting theories.