作 者: ;
机构地区: 中山大学岭南学院
出 处: 《广州市财贸管理干部学院学报》 2004年第1期44-48,共5页
摘 要: 税收筹划行为受到摩擦与约束两方面因素的制约。摩擦是指税收成本与非税收成本,其中税收成本包括显性税收成本和隐性税收成本,非税收成本包括隐藏行为、隐藏信息、信息成本和政治障碍。税收筹划行为的约束因素主要指交易的经济实质和商业目的、收入转移、推定收入、关联交易、税前扣除等税收规则约束。 the tax-planning activities are restricted by frictions and restrictions.Frictions refer to tax costs and non-tax costs. Tax costs include explicit tax costs and implicit tax costs. Non-tax costs include hidden action, hi dden information,information costs and political impediment. The restrictions factors to tax planning mainly refer to the tax-rule restrictions, such as economics essence of transaction, business purpose,income transfer,constructive income,related transaction and tax deduction.
领 域: [经济管理]