从上个世纪90年代初开始,伴随着我国社会主义市场经济体制总目标的提出,具有深远意义的税制改革也逐步开展,税收筹划的概念逐步在我国得到普及。合理运用税收筹划能够实现降低企业实际税赋的效果,因此,这也成为了企业的重点工作之一。然而,从另一个角度来看,税收筹划工作具有专业技术性强的特点,如果操作不当则有可能被税务机关认定为偷税漏税,继而形成了税收筹划风险。 Since the early 1990s, along with the proposal of the overall goal of China’s socialist market economic system, the far-reaching tax reform has been gradually carried out. The concept of tax planning has been gradually popularized in our country. Rational use of tax planning can reduce the actual tax effect of enterprises, therefore, it has also become one of the priorities of enterprises. However, from another point of view, tax planning has the characteristics of professional and technical. If improper operation, it may be regarded as tax evasion by the tax authorities, which in turn leads to the risk of tax planning.