在税收征管中识别纳税筹划的涉税风险

Tax-Involved Risk of Identifying Tax Planning in Tax Collection and Management

税收作为一种无偿强制的国家行为,直接导致企业一部分利润的减少。随着中国市场经济的不断发展,市场竞争日益激烈,同时国家的税收法律制度日趋完善,税收征管水平也不断提高,国家对涉税案件的处罚力度的加大,使得企业的税收违法成本日益升高。如何在税法允许的范围内,实现自身经济利益的最大化,已成为越来越多理性经济主体思考的方向,于是纳税筹划应运而生。

As a kind of free compulsory state behavior, tax revenue will reduce part of the profit of the enterprise. With the continuous development of China＇s market economy, the market competition is becoming increasingly fierce. At the same time, the state＇s tax law system is becoming more and more perfect, the level of tax collection and management is also improving, and the state＇s punishment for tax related cases is increasing, which makes the illegal tax cost ofenterprisas increasingly rising. How to maximize the economic interests within the scope of the tax law has become the direction for more and more rational economic entities to think. Therefore, tax planning emerges as the times require.