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税收筹划,主要是指纳税人或其代理机构根据税法优惠政策的规定或利用税法的漏洞和会计政策的选择,对纳税人的组建、筹资、投资、经营活动中的纳税事项的事前整体策划和事中巧妙的安排,以达到减轻整体税负和实现财务利益最大化的目的,是企业有效理财的一种重要手段,但是企业在税收的筹划的过程中,受各种不确定因素的影响,存在着较大的风险性,新时代背景下,如何管理和控制税收筹划中的风险已经成为众多企业面临的重要难题。
Tax planning mainly refers to the taxpayers or their agencies in accordance with preferential tax policies or the use of tax loopholes and the choice of accounting policies on taxpayers in the formation, financing, investment, business activities in the overall tax planning matters and Ingenious arrangements in order to reduce the overall tax burden and achieve the purpose of maximizing financial benefits is an important means of effective management of enterprises, but enterprises in the process of tax planning, subject to various uncertainties, There is a big risk. Under the background of new era, how to manage and control the risk in tax planning has become an important problem for many enterprises.