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充分运用税法及税收政策,积极地进行税务筹划,降低企业税负,与税法的法律意图相符,是企业发展的必然需求。因此,在企业发展过程中,税务筹划时企业必不可少的一项经营举措。通过税种、税率及税收对象的调整,国家能够实现有效的经济宏观调控,在这样的政策经济环境下,不同纳税方案的选择会为企业带来不同的税收负担,为企业投资带来极大影响,会导致不同的投资决策。在这一过程中,为使政府的投资导向发挥职能作用,达到一定的经济、社会的目标,需要纳税人进行纳税筹划。本文是主要阐述了企业税务筹划的可能存在的风险以及相应地防范措施。
Making full use of the tax law and tax policy, actively carrying out tax planning and reducing the corporate tax burden, is in line with the legal intent of the tax law, which is an inevitable requirement for the development of the enterprise. Therefore, in the process of enterprise development, tax planning an essential business initiatives. Through the adjustment of tax categories, tax rates and tax targets, the state can achieve effective macroeconomic regulation and control. Under such a policy and economic environment, the choice of different tax plans will bring different tax burdens on enterprises and greatly affect their investment , Will lead to different investment decisions. In this process, in order for the government’s investment orientation to play a functional role and achieve certain economic and social goals, taxpayers are required to make tax planning. This article mainly elaborates the possible risks of corporate tax planning and corresponding preventive measures.