在市场经济的条件下，税收筹划不仅是企业追求最大化利益所必然使用的策略， 而且是政府使用税收政策对经济进行宏观调控时所必须考虑的内容。税收筹划不再 是企业单方面的行为，而同时成为政府进行有效的宏观调控的工具。本文从企业和 政府两个视角来深入剖析税收筹划的理论基础，结合经济学原理对企业税收筹划的 必要性和可行性进行逻辑严密的论证。 为了对税收筹划的理论基础得到更清晰的认识，本文首先介绍了我国税制概况， 并对税收筹划的定义、特征和目标作出了详细的论述。 在必要性的论证方面，本文首先明确了必要性的逻辑证明思路，确定了结合企 业和政府的目标来论证其必要性的论证方式。将企业目标归纳为获取直接经济利益 和提高经营管理水平两个方面，结合福利经济学模型和案例对税收筹划的必要性进 行了论证。将政府目标归纳为实现宏观调控和完善税收体制两个方面，结合博弈模 型和案例对其进行了论证。 在可行性的论证方面，本文首先明确了可行性的逻辑证明思路，即以实施条件 是否满足来判定是否可行。结合微观经济学市场模型和案例，分别从内部条件和外 部条件两方面论证了税收筹划的可行性。 最后为了明确逆法避税与税收筹划的差异，不使上述论证导致误解，本文结合 案例对逆法避税和税收筹划进行了辨析，并对反避税策略进行了简要论述。 关键词：税收筹划，必要性，可行性Abstract In the market economy, tax planning is not only the interests of enterprises seeking to maximize income, but also the tool for government to control the macro-economy. Both of them start to realize the growing importance of tax planning, and try to reach in their targets in the tax-planning game. In this paper, we will analysis the theoretical foundation of tax planning in both enterprise’s and government’s point of view, in order to demonstrate its necessity and feasibility. In order to get a clear understanding of the theoretical foundation of tax-planning, we first studied the taxation system of China in this paper, and the definition, characteristics and goals of tax planning are discussed in detail. In need of proof, the paper work out the logical model of demonstrating necessity, which is the combination of both enterprises’ and the government’s objective. The objective of enterprises’ is summarized as to get direct economic interests and to improve management ability, while the government’s objective is achieving macro-control and improve the tax system. By the help of welfare economics model and game theory model, we demonstrate the necessity of tax planning. In the demonstration of feasibility, we find the path to proof, that is whether the condition to meet. By the help of micro economics model we demonstrate the feasibility of tax planning from both inside and outside conditions. At last, we analysis the differences between tax avoidence and tax planning, in order to make sure the demonstration above will not lead to confusion. We have also introduced anti-tax-avoidance strategy of the state. Key word：Tax-planning Necessity Feasibility目 录 摘要...............................................................................................................I Abstract...........................................................................................................II 1 绪 论 1.1 研究目的及意义 .............................................................................（1） 1.2 国内外研究现状 .............................................................................（2） 1.3 研究的主要工作 .............................................................................（5） 2 我国现行税制简介 2.1 税制简介..........................................................................................（7） 2.2 税制特点..........................................................................................（8） 3 税收筹划的概念 3.1 税收筹划的定义 ...........................................................................（11） 3.2 税收筹划的特征 ...........................................................................（12） 3.3 税收筹划的目标 ...........................................................................（13） 4 税收筹划的必要性研究 4.1 企业视角........................................................................................（16） 4.2 政府视角........................................................................................（20） 5 税收筹划的可行性研究 5.1 企业视角........................................................................................（26） 5.2 政府视角........................................................................................（28） 6 逆法避税与反避税 6.1 逆法避税........................................................................................（31） 6.2 反避税............................................................................................（33） 7 总结...................................................................................................（36） 致 谢.....................................................................................................（37）