浅谈企业集团纳税筹划风险与对策

Discussion on Risk and Countermeasure of Tax Planning for Enterprise Group

纳税筹划风险是指纳税人其在进行纳税筹划时因各种不确定因素的存在,使筹划收益偏离纳税人预期结果的可能性。企业必须重视纳税筹划风险,建立有效的风险防范机制,以实现筹划目标。通过从企业集团经营活动变化的风险、税务行政执法偏差等六个方面阐述了税收筹划风险形成的原因;并从企业集团提高纳税筹划的风险意识、构建有效的风险预警系统等方面提出了防范纳税筹划风险的措施。

Risk of tax planning refers to the possibility that planning profit deviates from the expected result of taxpayers because of various uncertain factors when they make tax planning.Enterprises must pay attention to the risk of tax planning and set up efficient risk defense system to realize the planning target.This paper expounds the cause of the risk of tax planning from six aspects and meanwhile presents the defense measures from aspects of enhancing risk consciousness and building efficient risk early warning system and so on.