税收筹划是一种具备前瞻性和计划性的事前行为,在企业内外部环境的影响下,导致税收筹划活动面临着诸多不确定因素,对企业经营发展带来了一定风险。本文对企业税收筹划面临的风险进行分析,并提出税收筹划风险控制原则以及有效控制策略,期望对合法降低企业税负,提高企业税收筹划水平有所帮助。 Tax planning is a forward-looking and planned ex ante behavior. Under the influence of the internal and external environment of enterprises, the tax planning activities are faced with many uncertainties, which bring certain risks to the business operation and development. This paper analyzes the risks faced by enterprises in tax planning and puts forward the principles of tax planning and risk control as well as effective control strategies. It is hoped that it will be helpful to legal tax reduction and corporate tax planning.