税收筹划是企业谋生的一种手段,也是企业的一项理财活动,同时也是企业实现经营效益最大化的重要谋划。税收筹划在给企业带来效益最大化的同时风险也在增大。一般的税收筹划风险有:税收政策风险,法律风险,经营风险与财务风险。但在法律法规允许的范围内,通过计划安排,可一定程度上规避风险,实现企业利益最大化。 Tax planning is a means for a company to make a living and is also a financial management activity for an enterprise. It is also an important plan for enterprises to maximize their operating efficiency. Tax planning to maximize the benefits to the enterprise at the same time the risk is also increasing. The general tax planning risks are: tax policy risk, legal risk, business risk and financial risk. However, to the extent permitted by laws and regulations, through the planning and arrangement, risks can be avoided to some extent and the interests of the enterprises can be maximized.