目前石油销售企业税收筹划的主要流程是建立筹划管理模式→确定筹划目标→协调内外部关系→筹划方案执行→跟踪评审;税收筹划风险主要包括政策风险、成本风险、操作风险、资金风险等四大类。中国石油青海销售公司(以下简称“青海销售”)按照税收筹划流程各环节已确认的风险,结 At present, the main process of tax planning of oil sales enterprises is to establish the planning and management mode → determine the planning objectives → coordinate the internal and external relations → plan the implementation of the program → follow-up assessment; tax planning risks include the four major policy risks, cost risk, operational risk, capital risk class. PetroChina Qinghai sales company (hereinafter referred to as “sales of Qinghai”) in accordance with the tax planning process has been identified in all aspects of risk, knot