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纳税筹划的风险是指纳税筹划方案没有充分利用税收政策或者税收防范措施失败而导致的利益流出。文章认为,防范筹划风险,首先应树立正确的纳税筹划观,坚持合法性,还要密切关注国家税收法律、法规的变化,正确理解税收政策,贯彻成本效益原则,密切保持与税务部门的联系与沟通,及时调整纳税筹划方案,力求整体效益最大化。
The risk of tax planning refers to the tax planning program did not make full use of tax policies or tax protection measures failed to result in the outflow of profits. The article holds that, to prevent the risk from planning, we should establish a correct view of tax planning, uphold the legitimacy, but also pay close attention to changes in state tax laws and regulations, a correct understanding of tax policy, implement cost-effectiveness principle, and maintain close contact with the tax department and Communication, timely adjustment of tax planning programs, and strive to maximize the overall effectiveness.