（毕业设计论文）《论企业税收筹划风险及防范》.doc

编号 论文 题目： 商 学院 专业 学 号 学生姓名 指导教师 年月 摘 要 本文将主要研究税收筹划风险的分类及各自形成原因，并通过计算和论述方法讨论风险的存在，来讨论对税收筹划风险的识别与防范。 关键词：税收筹划；税收筹划风险；增值税；财务管理 ABSTRACT The tax plan took one high-level financial control way to start in the 1990s by our countrys enterprise to accept, the enterprise for the pursue of profit maximization, started to imitate the overseas tax plan to carry on the financial control activity. Financial control activity existence incomes at the same time has certain risk inevitably, in adds on the tax plan is implements in certain tax boundary and under the present tax law premise which is not irrevocable and not fixed change, also aggravated the risk production. If the enterprise will not take the existence of tax plan risk,it will cause the tax revenue preparation the income to be insufficient to make up the cost the disbursement to cause the the defeat of the tax plan and even face possibly illegally contrary suffers the punishment the risk. Discusses the enterprise tax plan risk issue is to grasp the reason which and the characteristic of the tax plan risk type as well as produces,that can forecast the risk correctly and makes guard against effectively at the right moment. Through to the guard of tax plan risk and takes the corresponding measures,it can brings the loss the risk to fall to the lowest degree and creates the biggest benefit. The tax plan risk is following enterprise tax paln throughout and it is a double-edged sword, which may also bring the extra income to the company, also possibly brings accidents loss, even causes the enterprise illegally contrary. Therefore, strengthening the tax plan risk management work will be the the essential topic of enterprise carrying on the tax paln. This article will study mainly the tax plan risk the classification and the reason of the forms respectively, through the computation and the elaboration method discussion risks existence, discusses to the ta