双曲贴现理论是行为经济学下的关于个人偏好选择的重要理论,主要用于解释跨期选择。本文通过对税收筹划行为中的跨期选择进行总结,将双曲贴现理论中的贴现率递减和不耐心概念引入税收筹划分析中,以期能更好地指导人们进行税收筹划。 Hyperbolic discount theory is an important theory about the preference of individuals in behavioral economics, which is mainly used to explain intertemporal choice. This article summarizes the intertemporal choice in the tax planning behavior, introduces the concepts of diminishing discount rate and impatience in the hyperbolic discount theory into the tax planning analysis, in order to better guide people in tax planning.