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随着我国税收体制的不断完善及企业税收筹划意识的加强,企业往往通过对现行适用税收法律进行研究及在不违反法律的基础上,尽可能享受税收优惠政策及选择较低税率作为缴税依据,从而达到降低企业整体税负目的。而企业在税收筹划中会受到税务机关工作人员主观判断等影响,使企业面临较大的涉税风险,不但使企业面临一定的经济处罚,更加会损害企业整体形象。本文通过对企业税收筹划面临的风险进行分析的基础上,提出防范税收筹划风险的若干策略及措施。
With the continuous improvement of China’s tax system and corporate tax planning awareness, enterprises often through the current applicable tax laws to study and on the basis of not violating the law, as much as possible to enjoy preferential tax policies and lower tax rates as the tax basis , So as to reduce the overall corporate tax purposes. The tax planning of enterprises will be subject to subjective judgments of tax authorities and other staff so that enterprises are facing greater tax risks, not only make the business is facing some economic penalties, more will undermine the overall corporate image. Based on the analysis of the risks faced by enterprises in tax planning, this paper puts forward some strategies and measures to prevent the risks of tax planning.