推进中小企业税收筹划的思考

Deep Thought on Improvement of Plan for Tax Collection in Small and Mediumo——sized Enterprieses

由于税收筹划经常在税法规定边缘操作,而税收筹划的根本目的在于使纳税人实现税后利益最大化,这必然蕴涵着较大的风险。当前随着税收筹划在跨国公司和国内大型企业的普遍应用,已经引起了越来越多的中小企业的重视。然而由于中小企业在规模、资金、人员素质、融资渠道与跨国公司和大型企业的巨大差异,其税收筹划的方法和风险也有所不同。因此中小企业在进行税收筹划时,一定要树立风险意识,认真分析各种可能导致风险的因素,积极采取有效措施,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。

Plan for tax---collection aims at tax payers realizing their benefit after paying tax, but it necessarylycontains risks. The paper suggests should uphold risk awareness, study carefully all factors which can result inrisk, take effective measures SO as to protect and lessen risks while planning for tax collection.