铁路企业税收筹划的成本和风险分析

Cost and Risk Analysis on Tax Planning of Railway Enterprise

税收筹划是铁路企业减轻税负、提高效益的有效措施,但在关注税收筹划利益的同时,也不能忽视其所需支付的成本和存在的风险。分析铁路企业税收筹划存在的各种成本和风险,提出从加强成本效益分析、树立风险意识、坚持依法筹划和确保筹划目标准确合理等方面加强对成本和风险的管理与控制。

Tax planning is an effective way for railway enterprises to reduce taxand increase profit. However, while paying attention to the benefit brought by taxplanning, we shall not ignore its costs and risks. This paper analyzes every costand risk existed in the tax planning of railway enterprises. It then suggestsstrengthening the management and control to such costs and risks in aspects ofenhancing cost-benefit analysis, establishing risk consciousness, sticking onplanning under the law and ensuring a correct and suitable planning target, etc.