论文部分内容阅读
税收筹划,是指纳税人在税法允许的范围内以适应政府税收政策导向为前提,采用税法所赋予的税收优惠或选择机会,对自身经营、投资和分配等财务活动进行科学、合理的事先规划与安排,以达到节税目的的一种财务管理活动。本文从税收筹划的涵义、税收筹划存在的风险出发,对税收筹划存在的风险及如何进行防范进行了探讨,旨在对企业在合理合法的税收筹划下,在不违反规则而又能获取最大的经济利益下,达到降低企业税负,实现企业经济利益最大化。
Tax planning means that the taxpayer is in line with the government’s tax policy guidance within the scope allowed by the tax law, adopts tax incentives or selection opportunities given by the tax law, and carries out scientific and reasonable advance planning of financial activities such as its own operations, investment, and distribution. And arrangements to achieve a tax-saving purpose of financial management activities. This article starts with the implications of tax planning and the risks involved in tax planning. It discusses the risks involved in tax planning and how to prevent them. It aims to achieve maximum profitability for enterprises without violating the rules under reasonable and legitimate tax planning. Under economic interests, we can reduce the tax burden of enterprises and maximize the economic benefits of enterprises.