企业税务筹划误区及风险防范

Mistaken Ideas Concerning Enterprises' Tax Planning and Precautions against Risks

目前,企业税务筹划存在诸如混淆税务筹划与偷税、避税和节税,只从税种入手强调减轻税负,忽视企业整体利益,片面夸大税务筹划作用等误区。同时在税务筹划实践中也面临来自企业内部和外部的各种风险。因此,明晰税务筹划的概念,遵循操作原则,采取有效措施防范税务筹划风险,才能实现税务筹划目标。

Nowadays, there exist some mistaken ideas concerning enterprises＇ tax planning, which is sometimes confused with tax evasion and save on tax. People often talk about alleviation of tax only in terms of tax categories, neglecting the overall interest of enterprises and unduly exaggerating the role of tax planning. Enterprises are faced with both internal and external risks in tax planning. Therefore, to attain the goal of tax planning, it is essential to clarify the concept of tax planning, observe its operational principles and take effective measures to guard against the risks of tax planning.