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随着我国市场经济的不断发展,来自经济领域的专业服务越来越多,同时也越来越精细。中国加入WTO之后,来自国内外的竞争日趋激烈,注册税务师作为一个新兴的市场中介,是一种专业性极强的行业,他们不仅要面临极大的涉税风险,同时还要与同行业其他中介公司竞争,于是注册税务师在税收筹划中的风险逐渐受到广大学者的关注。对于注册税务师来说,只有充分认识到自身所面临的重大风险之后才能有意识地在执业的过程中保持谨慎,才能把自身放到有利地位,才能寻找到权益和收益的平衡点。因此,本文首先介绍了注册税务师税收筹划风险的含义及其特点,然后逐一详细分析了注册税务师税收筹划的风险成因,最后根据原因分析推导出防范注册税务师税收筹划风险的政策建议。
With the continuous development of the market economy in our country, more and more professional services are coming from the economic field, meanwhile more and more sophisticated. After China’s accession to the WTO, the competition from home and abroad is becoming increasingly fierce. As a newly emerging market intermediary, CTA is a highly specialized industry. Not only are they subject to great tax-related risks but also the same trade Other intermediary companies compete, so CTA tax planning in the risk gradually by the majority of scholars attention. For CTAs, only by fully recognizing the major risks they face before they can consciously exercise cautiousness in their practice can they put themselves in a good position in order to find a balance between rights and benefits. Therefore, this paper firstly introduces the meaning and characteristics of tax planning risk of CTA, and then analyzes the causes of CTA tax planning one by one in detail. At last, according to the analysis of the reason, it deduces the policy recommendations to prevent CTA tax planning risk.