伴随着税务筹划被越来越多的企业所接受,各种形式的税务筹划正逐渐兴起。税务筹划与企业契约之间有着密切联系,将契约理论应用到企业税务筹划中,能够客观辩证分析企业税务筹划中各个利益相关的契约关系,有利于加深企业税务筹划的动机、效应等,进而制定出有效的税务筹划对策。 With tax planning accepted by more and more enterprises, various forms of tax planning are gradually emerging. There is a close relationship between tax planning and corporate contract. The application of contract theory to enterprise tax planning can objectively and dialectically analyze the various contractual relationships of interest in corporate tax planning, which is conducive to deepening the motivation and effect of corporate tax planning and further formulating Effective tax planning measures.