论税收筹划的风险

On the Risk of Tax Planning

针对现在税收筹划对企业的重要性,人们往往只认识到税收筹划的巨大利益,而对税收筹划风险估计不够,造成了纳税人经济、时间等的浪费,得不偿失。对税收筹划风险及其防范做了初步的探讨,阐述了税收筹划风险的概念及其表现形式,分析了税收筹划风险的产生原因,提出了"最合理纳税"的税收筹划目标,并着重探讨了税收筹划风险的防范措施。

Due to the great importance of tax planning to enterprise,people only realize the huge benefit brought by tax planning,but underoestimate the risk of it.This would cause great lost of tax-payers＇ money and time.This paper deals with the risk of tax planning,the concept of tax planning and its main form,and the reason why tax planning risk happens.This paper also proposes the tax planning goal of ＂the most reasonable tax payment＂,and emphatically discusses the preventive measures to tax planning risk.