我国实施“营改增”之后,国有港口企业面临的税收筹划环境更为复杂,对财务人员的核算水平及专业素养也提出了更高的要求。文章分析了当前国有港口企业面临的税收筹划风险,并提出了相应的防范对策,以期促进国有港口企业的良性发展。 After the implementation of “battalion change ” in our country, the state-owned port enterprises are facing more complicated tax planning environment and put forward higher requirements on the financial staff’s accounting level and professional accomplishment. The article analyzes the tax planning risks faced by state-owned port enterprises and puts forward corresponding preventive measures in order to promote the healthy development of state-owned port enterprises.