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以往对于中小企业税收筹划的理论研究更多是从经济学角度进行分析的,着重考量其存在并发展的经济价值,其实,中小企业在进行税收筹划时也涉及诸多法律问题。本文便从法学研究的视角出发,站在法理的高度,对中小企业税收筹划的合法性与正当性进行证成,并分析可能面临的法律风险及提出相应的对策,为中小企业主进行税收筹划提供理论支持,从而促使其提前采取预防措施,规避法律风险,降低企业运行成本。
In the past, the theoretical research on tax planning for SMEs was more analyzed from an economic point of view, focusing on the economic value of its existence and development. In fact, SMEs also involved many legal issues in tax planning. This article from the perspective of legal studies, standing on the height of jurisprudence, the legitimacy of the legitimacy of tax planning for small and medium-sized enterprises to prove and analyze the legal risks may be faced and put forward corresponding countermeasures for SME owners tax planning Provide theoretical support, so as to urge them to take precautionary measures in advance, to avoid legal risks and reduce the operating costs of enterprises.