在市场经济活动过程中,税收筹划是不可或缺的部分。在相关企业的内部经营管理活动中,税收筹划还没有得到充分的利用,认识也不够成熟。这种现象在国有企业中尤其明显,在税收筹划的具体环节中还需要认知的进一步强化。通过对税收筹划的深入分析,阐述这一过程中潜藏的风险隐患,有针对性地提出科学的防范建议。 Tax planning is an integral part of market economy activities. In the related enterprise’s internal management activities, the tax planning has not been fully utilized, and the understanding is not mature enough either. This phenomenon is especially evident in state-owned enterprises, which require further strengthening of cognition in the specific aspects of tax planning. Through in-depth analysis of tax planning, elaborating the potential hidden dangers in the process, and putting forward scientific and preventive suggestions in a targeted manner.