企业税收筹划及其风险控制研究

企业税收筹划属于企业理财的范畴,它是一项企业的财务管理在追求股东权益最大化的过程中减轻企业税收负担和增加消费者剩余的多方收益策略。它的运用在经济学上具有理论上的必然性。税收筹划是一项系统工程,其在给企业带来节税收益的同时也蕴涵着风险。企业应正视风险的存在,并采取相应的防范措施,以达到税收筹划的目标。

Study on Tax Planning and Risk Control of the Enterprises

The tax planning belonging to the corporate financial.It is the multi-revenue strategy that an enterprise financial management in the process of pursuit of maximizing equity reducing corporate tax burden and increasing consumer surplus.It＇s used in economics with a theoretical necessity.Tax planning is a systematic project,brought into the enterprise income tax savings and also implies risks.Enterprises should face the risk existing,and take appropriate preventive measures to achieve tax planning objectives.