| 税收筹划税法规制的适度性 |
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| 引用本文： | 刘培俊. 税收筹划税法规制的适度性[J]. 北京理工大学学报（社会科学版）, 2007, (4): 14-21. |
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| 作者姓名： | 刘培俊 |
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| 作者单位： | 1.北京大学法学院, 北京 100871 |
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| 摘 要： | 税收筹划中各方主体复杂利益的并存、冲突和变易,集中体现为国家财政权与国民财产权的对立和协调,并往往导致税收筹划税法规制中的法律
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| 关 键 词： | 税收筹划 税法规制 适度性 税法制度创新 |
| 文章编号： | 1009-3370(2007)04-0014-08 |
| 收稿时间： | 2006-10-10 |
| 修稿时间： | 2006-10-10 |
On the Moderate Regulation on Tax Planning |
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| LIU Pei-jun. On the Moderate Regulation on Tax Planning[J]. Journal of Beijing Institute of Technology (Social Sciences Edition), 2007, (4): 14-21. |
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| Authors: | LIU Pei-jun |
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| Affiliation: | 1.Law School, Peking University, Beijing 100871 |
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| Abstract: | On tax planning regulating,multi-players' interests are co-existing,conflicting,and changing,thus,the regulation state presents in such a Two-Dimensions: "Immoderation" and "Moderation",the latter is the desired.From the perspective of tax law theory,this type of regulation state is generated by the basic Paradox:"Private Profitability"and"Public Commonweal".Only on the basis of eliminating the paradox and protecting both the state financial benefit and civil property benefit could realize the objective of moderate regulation on tax planning,and only under this theoretical framework could the current tax law system been innovated in China. |
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| Keywords: | tax planning regulation by tax law moderate regulation innovation of tax law system |
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