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税收的筹划是处于税法规定的边缘的操作方法,税收筹划的目的是使纳税人能够实现税后利益的最大化,但是这里会蕴涵比较多的风险。随着税收的筹划在跨国的公司、国内的大型企业普遍的使用得到成功,目前已经引起了企业的注意力。但是企业的规模、资金量、人员的素质、融资的渠道等方面都与跨国公司、大型企业有着天壤之别。税收筹划方法和风险自然也会不同。因此,在进行税收的筹划,要有风险意识,认真分析情况和一些导致风险的原因,并且制定出有效的积极的应对措施,来减少和预防风险,同时免于掉进偷漏税的陷阱之中,最后实现税收筹划的目的。
Tax planning is at the edge of tax laws and regulations, the purpose of tax planning is to enable taxpayers to maximize after-tax benefits, but here will imply more risks. With the tax planning in multinational corporations, the success of the widespread use of domestic large enterprises has now attracted the attention of enterprises. However, the scale of enterprises, the amount of funds, the quality of personnel, financing channels and other aspects of multinational corporations, large enterprises have a world of difference. Tax planning methods and risks will naturally be different. Therefore, tax planning should be risk-aware, careful analysis of the situation and some of the causes of the risk, and to develop effective and positive response measures to reduce and prevent risks while avoiding the trap of falling into the tax evasion , The ultimate goal of tax planning.