税收筹划在本质上是企业为实现自身利益最大化而对涉税事项进行的安排。企业的税收筹划行为也存在着各种潜在的风险,如果忽视风险带来的成本,则会给企业造成不必要的损失。因此,企业进行税收筹划时应当全面考虑、周密安排,尽可能地降低风险,提高筹划方案的有效性。 In essence, tax planning is the arrangement of tax-related matters for the enterprise to maximize its own interests. There are also various potential risks in the tax planning activities of the enterprises. If the risks brought by the risks are neglected, they will cause unnecessary losses to the enterprises. Therefore, the tax planning of enterprises should be fully considered, well arranged, as far as possible to reduce the risk and improve the effectiveness of planning programs.