律师事务所税务筹划研究

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1、天津大学博士学位论文律师事务所税务筹划研究姓名：齐金勃申请学位级别：博士专业：技术经济及管理指导教师：赵国杰20061101AbstractOnthebasisofsummarizingtheresearchachieVementSontaxplanningandanalyzingthecharacteristicsofIawo币ce，thegeneraltheo叫of伽【planning，themainbodyandenvironmentoftaxplanningoflawo衔ce(TPLO)，ttlemodelandmethodofTPLO，

2、theaccountingsystemandmanagementsystembasingonTPLO，aswellasthedesigns仃ategyofpersonalincometaxfordi行’erenttypeoflawyer，weresystematicallystudiedwithdemonstrationanalysis．ThisstudyaimedatconstllJctingcomparatiVelyperfecttheo巧andmethodsystemofTPLOaccordingwiththesituationofChin

3、asoaLstoproVideascientificins仇Jctiontothetaxplanningoflawo伍ces．Firstly，itwaSputforwardthatlaW，economicsandmanagememarethethreebasictheoriesfortaxplanning，andthetraditionaltaKplanningbasingononlyoneofthethreetheoriespresentsobViousunilateralism．Anewtaxplanningtheo叫systemwascon

4、structedbyintegratingthebasictheoriesofeconomics，managementandlaws．Secondly，thegeneralruleandparticularityoflawo币ceinmanpowermanagement，serviceprocess，income，6nanceandaccountaJlt，werereVealed．Accordingt0theanalysisofthefunctionoflawomce，theaimofTPLOisnottopursuemaximizationof

5、economicsascommonente甲rises，buttopursuethecreationofeconomicalvalueatthesametimeofrealizationofitssocialvalue．Thirdly，asolidstructurcmodelofTPLOwasconstmctedaReranalyzingthemainf．actorsafR：ctingonTPL0andtheirrelationships．TPLOshouldbeconfinedwithinthebounda巧assuredbytaxlawand

6、relatiVeregulations，andshouldtakefulladvantagesofthetechniquesoffinancialmanagement，accountantsystemaswellasthespecialmanagementsystemoflawo衢cetorealizethegeneralta唱etofValuecreation．Fourthly，anaccountantsystemoflawo伍cebasingon伽【planningwasbrou曲tfbnvard，whichdealswithaccounts

7、etupandsoon．Theplannings仃ategyofpersonalincometaXfordia、erenttypeofla、Vyerwas69uredout，i．e．，thepersonalincometa又planningofemployedlawyersshouldfocusontheirsalary，andthewayandfo肿oftheirpayment；andthatofcopartnerlawyersshouldconcentrateontaxplanningoflawo衔ces．Keywords：Lawo简ce，T

8、axplannjng，Accountingsystem，Managementsystem独创性声明本人声明所呈交的学位论文是本人在导师指