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减轻税负是任何纳税者渴望和追求的目标,以最小投入来实现产出最大化、最终实现企业价值最大化这一根本目标,是企业开展税务筹划工作的经济基础以及需求动机。随着近年来经济的快速发展,大部分企业对于税务筹划的意义和重要性有了充分认识,但普遍存在对税务筹划风险预估不足的问题,导致纳税人时间、资金等成本方面的浪费,或出现偷、漏税等问题。笔者主要简述了企业税务筹划过程中存在的若干风险问题,进而探讨了企业税务筹划风险的几点应对策略,希望有所指导和帮助。
Reducing the tax burden is the goal that any taxpayer longs to pursue and pursue. The fundamental goal of maximizing output and maximizing the value of the enterprise by minimizing the input is the economic basis and motivation for the demand for tax planning. With the rapid economic development in recent years, most enterprises have a full understanding of the significance and importance of tax planning. However, there is a widespread problem of underestimation of tax planning risks, resulting in the waste of taxpayers’ time, capital and other costs. Or appear to steal, tax and other issues. The author briefly describes some of the risks that exist in the process of corporate tax planning, and then explores the coping strategies of corporate tax planning risks, hoping for some guidance and help.