摘要
为了探讨新时代背景下企业税务规划的风险管理措施,文章从合法性、经济性、实质重于形式及系统性原则出发,分析了国内外税制变化对企业税务规划的影响。结果表明,通过加强内部控制系统、与税务部门的有效沟通以及规划活动的透明性,企业能有效应对税务规划中的风险,促进财务稳定与长远发展。持续的策略调整和政策适应能进一步优化企业的税务管理实践。
In order to explore risk management measures for corporate tax planning in the context of the new era,this article analyzes the impact of domestic and foreign tax system changes on corporate tax planning from the principles of legality,economy,substance over form,and systematicity.The results indicate that by strengthening internal control systems,effective communication with tax departments,and transparency in planning activities,enterprises can effectively mitigate risks in tax planning,promote financial stability and long-term development.Continuous strategic adjustments and policy adaptation can further optimize the tax management practices of enterprises.
作者
吴琳
Wu Lin(Jinan Branch Financial Management Department,China Minsheng Bank Co.,Ltd.,Jinan,Shandong,250014)
出处
《市场周刊》
2024年第29期139-142,共4页
Market Weekly
关键词
新时代
企业税务规划
风险管理
the new era
enterprise tax planning
risk management