契约理论视角下的企业税务筹划——基于企业和利益相关者之间契约关系的分析

税务筹划与企业契约之间有着千丝万缕的联系,它是由多方契约关系制约并由多方契约力量推动的一种行为。将契约理论应用于税务筹划的分析,系统、辩证地考察企业税务筹划中各利益相关者之间的契约关系,可以加深对税务筹划动因、条件、效应及其整体性与复杂性的理解,揭示企业在进行税务筹划的过程中必须均衡契约各方的利益、制定出多方共赢的策略。只有这样,企业才能有效地实现税务筹划的目标。

Tax Planning from the Perspective of Contract Theory:Based on the Contractual Relationship between Enterprises and Stakeholders

There are countless connections between Tax planning and contract.Tax planning is a kind of behavior which is constrained and promoted by social multi-contract.This paper uses theory of contract to interpret tax planning and analyses the contractual relationship between enterprises and stakeholders dialectically.Through this analysis,we can not only make clear the motive,conditions and effects of tax planning,but also understand its holistic and complex traits more profoundly.Consequently,in order to achiev...