随着我国社会主义市场经济的快速发展,企业得到了快速发展,而在这个过程中往往会利用到税收筹划来保证企业价值实现最大化。作为一种事前行为,企业需要采取正确的筹划方法,才能够实现降低企业成本的目的,如果在税收筹划的过程中缺乏考虑,其税收负担不减反增,这就产生了税收筹划风险,企业要及时的对税收筹划风险进行控制,加强其管理能力和管理水平。 With the rapid development of the socialist market economy in our country, enterprises have been developing rapidly. In the process, tax planning is often used to ensure the maximization of the enterprise value. As an ex ante behavior, enterprises need to adopt the correct planning method in order to achieve the purpose of reducing the cost of the enterprise. If the tax planning process is not considered, its tax burden increases or decreases without any increase, which creates tax planning risk. The enterprise We must promptly control the tax planning risk and strengthen its management ability and management level.