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随着我国税收管理体制的不断完善,税收筹划在企业财务管理中的地位日益凸显,已经成为企业合理降低税负,实现税后收益最大化的重要手段。但是,受多种因素的影响,企业在税收筹划过程中面临着一定风险,极有可能给企业带来利益损失。本文在分析企业税收筹划风险类型和风险成因的基础上,对企业税收筹划风险控制措施进行探讨。
With the continuous improvement of tax administration system in China, tax planning has become increasingly prominent in the financial management of enterprises and has become an important means for enterprises to reduce tax burden reasonably and maximize after-tax profits. However, influenced by many factors, enterprises face certain risks in the process of tax planning and are most likely to bring loss of profits to the enterprise. Based on the analysis of the types of corporate tax planning risks and the causes of the risks, this article discusses the corporate tax planning risk control measures.