风险与收益总是并存的,税收筹划在带来节税利益的同时,也存在着相当大的风险,税务代理机构如果无视这些风险,进行盲目的税收筹划,其结果会事与愿违,可能以节税目的开始,却以更大的损失而结束。从目前我国税收筹划的实践看,纳税人及税务代理机构普遍认为只要进行税收筹划就可以 Risks and benefits always coexist. Tax planning can bring about tax-saving benefits at the same time, and there are considerable risks. If tax agencies neglect these risks and conduct blind tax planning, the results may be counterproductive. The beginning, but with greater loss and the end. From the current practice of China’s tax planning, taxpayers and tax agencies generally believe that as long as tax planning can be