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税收筹划作为实现纳税人税负合理化和价值最大化的财务目标,是企业的一项重要的财务决策活动,从诞生的第一天起就存在着风险。税收筹划风险通常指纳税人在实施税收筹划方案的同时,因其预期结果的不确定性,而可能承担的财务危机和名誉损失。它并非仅仅是“减轻税负”的活动。本文分析了税收筹划风险的多种成因,提出了一些防范措施,以帮助企业进行税收筹划活动,提高我国企业的税收筹划水平。
Tax planning, as a financial goal of rationalizing taxpayers’ tax burden and maximizing their value, is an important financial decision-making activity of an enterprise and risks exist from the first day of its existence. Tax planning risk usually refers to taxpayers in the implementation of tax planning programs at the same time, due to the uncertainty of its expected results, and may assume the financial crisis and loss of reputation. It is not just “tax relief” activities. This article analyzes the causes of tax planning risks and puts forward some preventive measures to help enterprises carry out tax planning activities and raise the tax planning level of Chinese enterprises.