江西国光商业连锁企业纳税筹划风险研究.docVIP

PAGE PAGE 20 江西国光商业连锁企业纳税筹划风险研究 摘要 经济的发展离不开企业的税务筹划，迄今为止,越来越多的人对纳税筹划有了一定的了解,而纳税筹划也成为了企业获取利益最大化、降低税收负担的一种方法。企业在纳税筹划过程中由于存在很多不确定的因素，导致了纳税筹划的结果充满变数，最终也会使企业的纳税筹划风险无法估量。企业在纳税筹划时需要明确目标，了解通过此项纳税筹划企业要取得一个什么样的结果，要对筹划过程中可能出现的风险进行估计，而不能盲目，忽视纳税筹划存在的风险，如果忽视这些风险往往会给企业造成一定的经济损失。 因此，加强对纳税筹划风险的研究至关重要。 通过介绍纳税筹划及纳税筹划风险的含义、特点、意义等，讨论了纳税筹划对企业的发展的重要性，为下文对江西国光商业连锁企业的纳税筹划研究做了铺垫。再次，根据纳税筹划的理论知识对江西国光商业连锁企业纳税筹划的相关风险进行了分析。最后，根据对江西国光商业连锁企业现状的相关分析，为其设计纳税筹划风险管理的具体方案，改善企业纳税筹划不足的现状，从而达到为企业更好的发展的目的。 关键词：江西国光商业企业；纳税筹划；纳税筹划风险；纳税筹划管理 ABSTRACT Economic development is inseparable from corporate tax planning, to date, more and more people have a certain understanding of tax planning, and tax planning has become a method of gaining access to maximize the benefits .Butthe tax planning is uncertain, because the tax planning process, there are many factors affect tax planning risk. If the enterprises in tax planning too blindly, ignoring the risk of its existence, the results tend to make tax planning,which will become an obstacle for enterprises. Therefore, the strengthening of tax planning is essential for risk research. First, a general understanding of tax planning and characteristics are introduced, so that readers have a tax planning. Secondly, from the research tax planning objectives, elaborate analysis meaning aspect, discussed the importance of tax planning for the development of enterprises, and for the following tax planning Jiangxi Province Guoguang commercial chain enterprises to do the groundwork. Again, according to the theory of knowledge of the risks associated with tax planning Jiangxi Guoguang commercial chain enterprises tax planning are analyzed. Finally, according to the Jiangxi Guoguang commercial chain enterprises related to analysis, design specific programs of tax planning risk management, and put forward reasonable proposals for their status. Keywords: Jiangxi Guoguang commercial enterprises； tax planning; tax planning risk and Prevention; Tax planning management 前言 随着中国市场经济的不断发展“