七、规避平台筹划法在税收筹划操作中,常常把税法规定的若干临界点称为规避平台。规避平台建立的基础是临界点,临界点所体现的是“量”的积累而引起的“质”的突破,是事物发展变化的关键点。税法条款中存在很多临界点时,当控制在临界点范围之内,纳税活动所适用的税率降低或税收优惠增多,从而可以获取税收利益,这就是规避平台筹划法的基本原理。 Seven, avoid planning platform In tax planning operations, often the tax law provides a number of critical points called avoidance platform. The basis for circumventing the establishment of the platform is the critical point, and the critical point reflects the “quality” breakthrough caused by the accumulation of “quantity”, which is the key point of the development and change of things. When there are many critical points in the tax laws, when the control is within the critical point, the tax rate applicable to tax activities is reduced or tax incentives are increased, so that tax benefits can be obtained. This is the rationale for circumventing the platform planning law.