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随着社会主义市场经济的发展,市场参与主体的行为更趋于理性和成熟,新企业所得税法下的税收筹划及风险防范便是其成熟行为的一种集中体现。纳税人在依法纳税行为的基础上,追求利益最大化,通过合理、合法的手段来减少税收支出,已作为企业的重点经营战略来实施和发展起来,这也是企业在市场经济中获得强有力竞争优势的一大法宝,因此越来越多地被企业所认可和接纳。本文从税收筹划的定义、特点为研究的起点,提出了税收筹划风险的防范措施,为企业减少税收支出,创造税收利益提出了新的研究方向。
With the development of the socialist market economy, the behavior of the participants in the market tends to be more rational and mature. The tax planning and risk prevention under the new Enterprise Income Tax Law is a concentrated manifestation of its mature behavior. Taxpayers in pursuit of maximizing profits and reducing tax expenditures through reasonable and lawful means have been implemented and developed as the key business strategies of enterprises on the basis of paying tax according to law. This is also the reason that enterprises have obtained strong competition in the market economy Advantage of a magic weapon, so more and more enterprises are recognized and accepted. In this paper, the definition and characteristics of tax planning are the starting point of the research, and the measures to prevent the risk of tax planning are put forward. It provides a new research direction for enterprises to reduce tax expenditures and create tax benefits.