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近年来,随着我国市场经济及现代企业的发展,税务筹划作为现代企业财务管理的活动之一,受到越来越多企业的青睐。随之而来的,各种形式的税务筹划活动也逐渐发展起来。税务筹划在促进企业发展的同时,也给企业的经营管理带来了很大的风险,为了使税务筹划能让企业取得合理的税收收益,我们必须有效防范税务筹划的风险。本文首先介绍了企业税务筹划风险的含义,分析了税务筹划的风险及其产生的原因,并对其风险提出了规避策略。
In recent years, with the development of the market economy and modern enterprises in our country, tax planning has been favored by more and more enterprises as one of the financial management activities of modern enterprises. As a result, various forms of tax planning activities have been gradually developed. Tax planning to promote business development, but also to the business management has brought a great risk, in order to make tax planning allow companies to obtain a reasonable tax revenue, we must effectively prevent the risk of tax planning. This paper first introduces the meaning of corporate tax planning risk, analyzes the risk of tax planning and its causes, and puts forward the evasion strategy for its risk.