一、基于法定税收契约的政策性税收筹划法定税收契约即税法,是政府与纳税人间的一种公共契约关系,约定纳税人通过向国家提供规定的税收,获得享受公共产权的资格,如国家安全、基础设施等。其中宽泛意义的法定税收契约是税收程序法,如税收征管法等;具体意义的契约是单项税法,如增值税法、个人所得税法等。 First, the tax policy based on statutory tax policy tax planning statutory tax contract that the tax law is a public contract between the government and taxpayers agreed that the taxpayers by providing the provisions of the tax revenue, access to enjoy the public property rights, such as national security , Infrastructure and so on. Among them, the statutory tax contract in a broad sense is the tax procedural law, such as the tax collection and administration law. The specific contract is a single tax law, such as the value-added tax law and the personal income tax law.