企业纳税筹划中风险规避问题研究本科毕设论文.docVIP

编号 南京航空航天大学金城学院 毕业论文 题 目 企业纳税筹划中风险规避问题研究 学生姓名 孙丽兰 学 号 2112053123 学 院 经济系 专 业 会计学 班 级 会计1班 指导教师 马珩 企业纳税筹划中风险规避问题研究 摘 要 纳税筹划是现代企业财务管理活动中一项重要的内容，其对于企业的经济效益和社会效益有着十分重要的影响。随着我国市场经济的不断发展，为了降低税收成本，纳税筹划越来越受到企业的重视。但是，纳税筹划在为企业带来收益的同时，还存在着风险。如果忽视这些风险，企业就会遭受更大的损失。因此，企业在进行纳税筹划时必须要对纳税筹划风险进行充分的考虑，通过有效的措施提高企业规避纳税筹划风险的能力，从而促进企业综合竞争力的提升，实现企业的长远发展。 本文首先对阐述纳税筹划的基本内容，即纳税筹划的内涵、纳税筹划相关概念界定、纳税筹划目标。其次，总结归纳了纳税筹划现状及存在的主要风险、成因。再次，结合现有文献，分析了企业纳税筹划中的风险识别、风险评估方法。最后，结合具体企业案例深入并多角度剖析企业纳税筹划中的风险，并给出针对性风险规避措施，确保纳税筹划的收益。 Tax planning is very important in the modern enterprise financial management activities of the content of the economic and social benefits for enterprises has very important influence. With the continuous development of market economy in our country, in order to reduce tax costs, tax planning by the enterprises more and more attention. But the tax benefits for the business enterprise at the same time, also there is a risk. Ignore these risks, the enterprise will suffer greater losses. Therefore, the enterprise when carries on the tax planning for tax planning risk must be fully considered, through effective measures to improve the enterprises ability to circumvent the risk of tax planning, so as to promote the improve the competitiveness of enterprises, realize the long-term development of the enterprise. This article first states the basic content of tax planning, namely, the connotation of tax planning, tax planning related concept definition, tax planning goals. Secondly, summarized the present situation of tax planning and the main risks and causes. Again, combined with the existing literature, this paper analyses the enterprise risk identification, risk evaluation methods of tax planning. Finally, combining with the concrete enterprise case depth and multi-angle analysis of the risk to prepare that enterprise pay taxes, and gives corresponding measures to avoid risks, to ensure tax revenu