税务筹划是企业合理减轻税收负担、谋求适度的税收收益的重要途径,但由于税务筹划风险的存在,使得筹划结果呈现出一定的不确定性。从税务筹划风险的概念出发,对各个风险之间的关联性进行了深入分析,以期为企业实施更为全面的税务筹划风险管理,实现更好地筹划效果奠定基础。 Tax planning is an important way for enterprises to rationally reduce the tax burden and seek proper tax revenue. However, due to the risk of tax planning, the planning result shows a certain degree of uncertainty. Based on the concept of tax planning risk, this paper conducts an in-depth analysis on the correlation between each risk so as to lay a foundation for enterprises to implement a more comprehensive tax planning risk management and achieve a better planning effect.