內(nèi)容提要
本文共分為六個(gè)部分，采取總一分一總的結(jié)構(gòu)方式，對(duì)稅務(wù)籌劃的理論和
實(shí)踐問(wèn)題做了初步的研究和探討。本文著重解決的幾個(gè)問(wèn)題是:1.稅務(wù)籌劃的
基礎(chǔ)理論，包括其概念、分類、產(chǎn)生原因、風(fēng)險(xiǎn)、理論體系、學(xué)科屬性、行為
性質(zhì)、發(fā)展趨勢(shì)等;2.稅務(wù)籌劃與環(huán)境，主要是納稅主體面臨的稅收環(huán)境，研
究環(huán)境的目的是明確稅務(wù)籌劃的法律依據(jù)和不斷創(chuàng)新籌劃方法:3.把稅務(wù)籌劃
納入理財(cái)體系，并研究了納稅約束條件下的理財(cái);4.稅務(wù)籌劃的效應(yīng)，包括微
觀效應(yīng)、宏觀效應(yīng)、國(guó)際效應(yīng);5.稅務(wù)籌劃方法與實(shí)務(wù);6.國(guó)際稅務(wù)籌劃的有
關(guān)問(wèn)題，著重研究了即將加入WTO的我國(guó)在新形式下如何防范外商的逆向避
稅。這些問(wèn)題有的是集中論述，有的是分散在本文的有關(guān)部分當(dāng)中。
第一部分稅務(wù)籌劃的基本理論······················
一、稅務(wù)籌劃概論····，·························
二、稅務(wù)籌劃的理論體系·····················
第二部分稅務(wù)籌劃與納稅約束財(cái)務(wù)·················
一、企業(yè)稅務(wù)與財(cái)務(wù)的一般關(guān)系············
二、納稅約束下的企業(yè)財(cái)務(wù)··················
三、納稅籌劃與企業(yè)財(cái)務(wù)·····················
第三部分進(jìn)稅····························..···········
一、避稅概論·····················，···············
二、避稅行為的法律分析······················
三、避稅的方法·，································
四、稅種避稅例析·······························
第四部分節(jié)稅········································
一、節(jié)稅概論·····································
二、節(jié)稅例析·············，·······················
第五部分國(guó)際稅務(wù)籌劃·····························…
一、國(guó)際稅務(wù)籌劃概論·························
二、國(guó)際稅務(wù)籌劃方法·························
三、國(guó)際避稅港···································
四、逆向避稅························，········，····
第六部分稅務(wù)籌劃展望·······························
一、稅務(wù)籌劃的性質(zhì)界定·······················
二、稅務(wù)籌劃在我國(guó)的發(fā)展前景·········，····