摘要
税收筹划主体是构成税收筹划行为的重要因素。关于对税收筹划主体的理论研究,是税收筹划理论体系研究中不可或缺的重要内容。从有关税收筹划的不同描述中,引出税收筹划主体的不同理论,论证了"纳税人一方"是税收筹划主体,并从税收筹划主体的形式、特征等方面对税收筹划主体理论进行了探索性研究。
The tax steering body is an important factor constructing the tax steering. Based on different description of tax steering body, this paper introduces different theories on tax steering, and expounds that the tax payer should be regarded as tax steering body. The form of the body and its features are also explored.
出处
《南通职业大学学报》
2008年第3期29-31,共3页
Journal of Nantong Vocational University
