纳税筹划中的风险问题及应对措施研究.pdfVIP

摘要 企业在进行财务决策的过程中，纳税筹划起到的作用是非常关键的，进行纳 税筹划，能够提供给企业一定的税收利益。但是，受到多重方面因素的影响，企 业在纳税筹划的过程中会有一定的风险产生。为了能够对企业的纳税筹划能力进 行提升，为成功的开展纳税筹划方案提供相应的保障，企业必须要不断强化纳税 筹划风险意识，同时，要与当地税务机关保持良好的关系，并且采取具有灵活性 的纳税筹划方案，对成本效益原则进行严格的遵循。本文首先对纳税筹划的风险 和特点进行了简单的介绍，并且总结了纳税筹划风险的种类，随后详细的分析了 纳税筹划过程中存在的风险及其产生原因，并且深入的探究了其应对措施。 关键词: 风险；纳税筹划；措施 Abstract In the process of financial decision-making, tax planning plays a crucial role. Tax planning can provide tax benefits to enterprises. However, due to the influence of multiple factors, enterprises will have certain risks in the process of tax planning. In order to be able to improve the enterprise tax planning ability to successfully carry out tax planning scheme to provide the corresponding guarantee, the enterprise must want to design their own tax risk consciousness constantly improve, at the same time, contact with the local tax authorities also want to strengthen constantly, and adopt flexible tax planning scheme, to strictly follow the cost-benefit principle. This paper first briefly introduces the risks and characteristics of tax planning, and summarizes the types of risks of tax planning. Then, it analyzes the risks in the process of tax planning and their causes in detail, and probes into the countermeasures. Key words: Risk, Tax planning, Measures 目录 前言1 1 纳税筹划风险的内涵和特点 2 1.1 纳税筹划风险的内涵 2 1.2 纳税筹划特点 2 1.2.1 纳税筹划风险的客观性 2 1.2.2 纳税筹划风险的复杂性 2 1.2.3 纳税筹划风险的可度量性 2 1.2.4 纳税筹划风险具有主观相关性 2 1.2.5 纳税筹划风险具有潜在性 3 1.3 纳税筹划对企业的影响 3 1.3.1 实现企业财务收益最大化 3 1.3.2 提升企业财务管理水平 3 1.3.3 促进资源配置工作的有序开展4 2 纳税筹划风险的种类 5 2.1 时效性风险 5 2.2 主观性风险 5 2.3 成本性风险 5 2.4 确认性风险 6 2.5 违法性风险 6 3 纳税筹划过程中存