中小企业如何规避税收筹划的风险

How does the Small and Medium-sized Enterprise Dodge the Risk of the Tax Revenue Preparation

税收筹划是指在法律法规许可的范围内,通过经营、投资、理财活动的事先筹划和安排,达到尽可能减少纳税成本,谋求最大税收利益的一种经济行为。由于税收筹划经常是在税法规定性的边缘操作,而国家税收政策、税收法规又在不断变化,所以,其风险无时不在。对于风险承受能力相对较弱的中小企业来说在进行税收筹划时,就一定要树立风险意识,认真分析各种可能导致风险的因素,采取有效措施,预防和减少风险,避免落入偷税漏税的陷阱,从而实现税收筹划的目的。

The tax revenue preparation refers a kind of economic activity in the legal laws and regulations permission scope,through the preparation and the arrangement of the management,investment and managing finance activity to reduce the tax payment cost as far as possible,seek the greatest tax revenue benefit.Because the tax revenue preparation is frequently the edge operation in the tax law regulated,while the country tax policy,the tax revenue laws and regulations are changing unceasingly,therefore,its risk always exists.Regarding the small and medium-sized enterprise of which the risk bearing capacity is relative weak,when carries on the tax revenue preparation,it must acquire the risk consciousness,analyzes each kind of factors which has the possibility to cause the risk,take the effective action to prevent and reduce the risk,avoid trap which falls evades taxes,thus the tax revenue preparation goal is realized.