税务筹划风险的防范与化解研究.pdfVIP

要 随着我国税收筹划行业的兴起和税收筹划活动的不断开展，人们对税收筹划 带来的收益有了越来越深刻的认识，但是对于其中蕴涵的风险和成本却关注甚少。 税收筹划是纳税人根据所设计的税境和现行税法，对企业 税事项进行的旨在减 轻税负，有利于实现企业的财务目标的谋划、对策和安排。税收筹划的目标是合 理合法地降低纳税人税负和帮助纳税人规避税收风险，实现 税零风险。 税收筹划的风险，通俗地讲就是税收筹划活动因各种原因失败而付出的代价。 税收筹划风险按照其形成原因可以分为政策风险、税务行政执法偏差等十一种风 险。税收筹划风险按照是否可以量化为标准把税收筹划风险分成定性的税务筹划 风险和定量的税务筹划风险。由于定性的税务筹划风险分析起来较困难，因此文 章对该种风险的计量提出了分析、计量方法。 论文从企业和税务代理机构两个角度分析如何防范税收筹划风险。并以房地 产行业税务筹划为例阐述税收筹划风险的防范。 关键词：税收筹划 风险防范 风险化解 税收负担 1 Abstract With the arising of tax planning industry and many activities about tax planning ,people have more and more profound understanding about the benefits it brings,but little attention has been paid to the venture and cost which accompany with it.Tax planning means the process of tax-payers designing countermeasures to mitigate tax duties(reducing, exempting or postponing tax payment) by utilizing their versus shall not”.The purpose of tax planning is to reduce the tax-payers ’ tax payment reasonably and legitimately, and support them to avoid taxation risks. The risk of tax planning is, in general sense, the cost or loss of failures in tax planning activitiesdue to various reasons. According to the causes, tax planning risks can be classified into elevencategories such as policy risks, tax administrative execution inaccuracy, etc. According to whether they can be measured quantitatively, the tax planning risks can be defined asqualitative risks and quantitative risks. It is more challenging to analyze the qualitative taxplanning risks, to which this paper proposes ways to evaluate and measure. This paper also discusses how to avoid or prevent the tax planning risks from enterprises and tax agencie