税务筹划的主体、目标及学科定位

对税务筹划主体与概念、原则与目标、学科定位等基本理论问题进行了初步探讨，认为税务筹划主体应是纳税人而不包括税收征管方。税务筹划的行为人既可以是税务筹划主体，也可以是社会中介机构。税务筹划是纳税人的一项基本权利，但应该遵循守法、成本效益等项原则，不可恶意挑战税法。税务筹划目标具有层次性，即可划分为基本目标与具体目标两个层次，基本目标应该注意保持与财务目标的一致性，具体目标可以是多项，具有针对性和从属性。税务筹划是连接会计学、财务学与税收学的一门边缘性、交叉性学科。从学科建设的角度分析，在会计学专业，税务筹划应该是税务会计的组成部分，其中战略性筹划内容，也可以作为战略管理会计的组成部分或形成“税务管理会计”；而在财务学专业，税务筹划应是一门新兴学科，属于财务学的范畴。税务筹划理论研究属于应用理论研究，其实施手段、技术方法更是具有较强的实用性。

The Tax Planning Entity, the Objective and the Subject Orientation

The article has carried on the preliminary discussion about the elementary theories problem of the tax planning entity and the concept,the principle and the objective,the subject orientation and so on.The tax planning entity is supposed to be the taxpayer except tax collector.The behavior person may be the tax planning entity,also may be the social intermediate.The tax planning is a basic right of taxpayer,but should obeys the laws and regulations,the cost benefit principle etc,no challenge to tax law.The objective of the tax planning has the hierarchical,then divides into the basic and the special objective,the basic to be paid attention to keeps uniformity with the financial objective,the special objective has hierarchical structure,has pointed and the attribute.The tax planning is the marginal,overlapping subject connecting the accounting,the financing and tax.From the discipline construction angle analysis,in the accounting,the tax planning is supposed to be a part of tax accounting,in which strategic planning content,may be a part of the strategy management accounting or the formation "tax management accounting";But in the financing,the tax planning should be an emerging discipline,belongs to the finance study category.The fundamental research of tax planning belongs to the application fundamental study but its implementation manner,the technical method have the strong usability.