企业纳税筹划的风险及防范（The risk and prevention of enterprise tax planning）.docVIP

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企业纳税筹划的风险及防范（The risk and prevention of enterprise tax planning）.doc

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企业纳税筹划的风险及防范（The risk and prevention of enterprise tax planning）

企业纳税筹划的风险及防范（The risk and prevention of enterprise tax planning） With the change of the economic environment and the adjustment of the national industrial policy and economic structure, the tax policy must be changed accordingly to adapt to the development of the national economy. Therefore, a countrys tax policy can not be fixed, always want to make corresponding changes with the development of the economic situation, to the current tax laws and regulations timely supplement, amend or abolish the old policy of continuous improvement, and the timely introduction of new regulations, the policy has timeliness is not regular or relatively short. Tax planning is a planning in advance, each tax planning selection to the final success requires a process from the initial project, and in the meantime, if the tax policy changes, it is possible to make the original design scheme according to the tax policy of tax planning, the legal scheme become illegal scheme; or by a reasonable scheme reasonable plan. In order to guide for example, according to China first textile network released in April 13, 2007 domestic textile and garment export tax rebate policy changes related to traceability information revealed that from January 1998 to July 1999, in order to resist the financial crisis in Southeast Asia in 1997 the global impact of the stimulus, textile and apparel exports, the State Tax Bureau has 3 of textile and garment export tax rebate policy for the in January 1998 6% from the original adjustment, the textile and garment export tax rebate rate up to 11% in January 1999 to 13%, July 1999 to January 2004, 17%; the market in order to alleviate the RMB appreciation pressure faced by the gradual weakening of the Asian financial crisis in 1998 after Chinas influence to improve the export tax rebate rate, the textile and garment export tax rebate rate down to 13%; in September 2006, in order to reduce the trade deficit by tax policy Two high and one capital industry investment hea