CAJ | 학술논문

采用定性与定量分析相结合的方法，对A公司的税收筹划进行分析，通过建立一元线性回归模型，对这一方法的可行性进行分析，得出可以利用虚拟货币进行税收筹划、但需要对风险加以控制的相关结论。同时，从企业和政府两个角度看待这一新的发展方向，并分别向企业和税务机关提出了相关的建议。
채용정성여정량분석상결합적방법，대A공사적세수주화진행분석，통과건립일원선성회귀모형，대저일방법적가행성진행분석，득출가이이용허의화폐진행세수주화、단수요대풍험가이공제적상관결론。동시，종기업화정부량개각도간대저일신적발전방향，병분별향기업화세무궤관제출료상관적건의。
Through the theoretical research of tax planning and the case study of a company, a new direction in the tax planning field was presented:virtual currency transactions. To explore the feasibility of this approach, the qualitative and quantitative analysis methods were combined, and a linear regression mathematical model was established. It is conclud?ed that this method of tax planning is practicable, but attention should be put on the risk control. This new direction in tax planning is of great significance both for the enterprises and the government, and relevant proposals are put forward.