摘要
市场经济环境下,企业经营离不开纳税活动,税收筹划是企业不可或缺的一部分。国有企业越来越认识到税收筹划的重要性,在企业经营过程中,十分重视税收筹划工作。合理的税收筹划方式,可以减少企业的经营成本,帮助企业合法节税,提升企业的市场竞争力,也可以投入更多的资金用于企业的生产经营。同时企业的税收筹划存在多种风险,影响正常的经营,需要采取科学的风险规避措施,防止风险导致的危害。国有企业要加强防范税收筹划风险,充分发挥税收筹划的作用,保证税收筹划的有效性和合理性。文章主要分析国有企业的税收筹划风险,并提出相应的风险规避策略,促进国有企业更好的发展。
In a market economy environment,business operations are inseparable from taxation activities,and tax planning is an indispensable part of business.State-owned enterprises are increasingly aware of the importance of tax planning,and they attach great importance to tax planning in the course of business operations.Reasonable tax planning methods can reduce the operating costs of enterprises,help enterprises legally save taxes,improve the market competitiveness of enterprises,and can also invest more funds for production and operation of enterprises.At the same time,there are a variety of risks in the tax planning of an enterprise,which affects normal operations.It is necessary to adopt scientific risk avoidance measures to prevent the hazards caused by the risks.State-owned enterprises should strengthen the prevention of tax planning risks,give full play to the role of tax planning,and ensure the effectiveness and rationality of tax planning.This article mainly analyzes the tax planning risks of state-owned enterprises,and puts forward corresponding risk avoidance strategies to promote the better development of state-owned enterprises.
作者
周结刚
ZHOU Jie-gang(Party School ofWangjiang County Communist Committee,Wangjiang 246200,China)
出处
《红河学院学报》
2021年第4期121-123,135,共4页
Journal of Honghe University
关键词
国有企业
税收筹划
风险规避
State-owned enterprises
Tax planning
Risk aversion