毕业论文设计《企业税务筹划风险分析及其防范对策研究论文》.doc

l 企业税务筹划风险分析及其防范对策研究 摘 要 税收筹划是指在法律法规许可的范围内，通过经营、投资、理财活动的事先筹划和安排，达到尽可能减少纳税成本，谋求最大税收利益的一种经济行为。任何纳税人都期望减轻税负，因为他们往往要求以最小的投入，获取最大的产出，以实现企业价值最大化的目标，这是税务筹划的需求动机和经济基础。近年来，人们虽然已经认识到税务筹划的重要性，但由于税收筹划经常是在税法规定性的边缘操作，而国家税收政策、税收法规又在不断变化，对税务筹划风险估计不够，造成了纳税人经济、时间等的浪费，得不偿失，甚至陷入偷、骗税的深渊。所以，其风险无时不在。 对企业来讲，只有充分认识到税收筹划中存在的风险，并了解其产生的动因，依据现行税法，结合自身条件，用足用好国家的优惠政策，才能提出行之有效的税收筹划措施，最终达到减轻企业税负，提高企业经济效益的目的。 关键词：税务筹划；风险；防范；措施 l Abstract Tax planning refers to the extent permitted by laws and regulations, through business, investment, financial activities and arrangements in advance planning to minimize tax costs, to maximize the tax benefits of an economic act. The expectation of any taxpayer to reduce tax burden because they often require a minimum of input, maximum output, in order to achieve the goal of maximizing enterprise value, which is the demand for tax planning motives and economic base. In recent years, people have come to understand that although the importance of tax planning, but often as a result of tax planning provisions in the tax laws of the edge of the operation, and the state’s tax policy, tax laws and regulations and changing risk estimates of tax planning not enough, resulting in a tax were economic, such as a waste of time, more harm than good, and they even find stolen, the abyss of tax fraud. Therefore, the risk of all times. For enterprises, the only fully aware of the existence of tax planning risks and understand their motives have, in accordance with the current tax law, combined with their own conditions, with the preferential policies the state fully in order to make effective tax planning measures, The ultimate goal to reduce corporate tax burden, improving economic efficiency. Key words：tax planning; risk; prevention; measures l 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 一、税务筹划及其风险概述 1 （一）税务筹划的内涵 1 1. 税务筹划的概念 1 2. 税务筹划的特点 1 3. 税务筹划的基本原则 2 4. 税务筹划的作用 3 （二）税务筹划风险概念及其分类 5 1. 税务筹划风险概念 5 2. 税务筹划风险的分类 6 二、企业税收筹划风险成因分析 9 （一）税务筹