随着经济的发展和资本在国际间的流动,税收筹划现象层出不穷。企业利用地区间税法差异或者优惠政策的不同,对自身经营、交易及财务事项加以设计和规划,以达到减轻或者递延税负的目的。但是,不当税务筹划往往伴随着巨大的风险。本文以××轮胎集团为例,就筹划带来的税负收益和税务风险进行探讨。一、企业基本情况××轮胎集团(以下简称“××轮胎”)是国内一家著名的轮胎制造商,经过几十年发展,××轮胎 With the development of economy and the flow of capital in the world, the phenomenon of tax planning emerges one after another. Enterprises use the difference between the tax laws of different regions or preferential policies for their own business, trading and financial matters to be designed and planned in order to achieve the purpose of alleviating or deferred tax burden. However, improper tax planning is often accompanied by a huge risk. This article takes XX tire group as an example to discuss tax revenue and tax risks brought by planning. First, the basic situation of enterprises × × Tire Group (hereinafter referred to as “× × Tire”) is a famous tire manufacturer, after decades of development, × × tires