摘要
契约理论及税费的差异性决定了企业具有强烈的减税动机。而减税动机是否能最终体现为企业的税收筹划行为，则主要取决于企业所处的外部环境。企业可通过筹资、投资及经营等方面的财务决策实现税收筹划。引导企业开展税收筹划，有助于更充分地发挥税收的杠杆作用。
Contract theory and taxation differences may explain the motivation of businesses for tax reduction. Whether or not this motivation finally functions in the business' tax planning is determined to a large extent by the business' external environment. A business can implement its tax planning through financing, investment, management and other finance decisions. Government help in the tax planning of individual businesses is conducive to the implementation of tax policies.
出处
《浙江大学学报（人文社会科学版）》
CSSCI
北大核心
2001年第5期140-144,共5页
Journal of Zhejiang University:Humanities and Social Sciences
关键词
减税
税收筹划
制度环境
财务决策
tax reduction
tax planning
environment
financial decisions
