On Dissimilation of Tax Planning and the Return to Its Original Rationalness from the Perspectives of Taxation Law Theory
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F275

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    Abstract:

    Tax Planning is a sort of widely recognized legitimate Tax Saving behavior.It is one of taxpayers' rights because it enjoys justice in various dimensions such as general law theories,taxation law principles,tax law improvement and tax policies.In this ess

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刘培俊,郭小凤.论企业税收筹划的异化及其理性复归[J].重庆大学学报社会科学版,2006,12(6):88~96

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  • Received:
  • Revised:October 08,2006
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