| 税收筹划的风险与防范 |
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| 引用本文： | 吴金玉. 税收筹划的风险与防范[J]. 安徽商业高等专科学校学报, 2007, 0(3): 32-33 |
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| 作者姓名： | 吴金玉 |
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| 作者单位： | [1]中国第十七冶金建设有限公司审计部,安徽马鞍山243061 |
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| 摘 要： | 税收筹划作为企业的一项经营活动,可能由于税收政策的调整、税收筹划方案不科学等原因而导致失败,产生不良的后果。企业应采取积极有效的措施,预防和减少风险的发生,提高税收筹划的收益,实现筹划目的。
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| 关 键 词： | 税收筹划 风险 防范 |
On Tax Plan and its Safeguard |
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| WU Jin-yu. On Tax Plan and its Safeguard[J]. , 2007, 0(3): 32-33 |
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| Authors: | WU Jin-yu |
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| Affiliation: | WU Jin-yu (Audit Department, The 17^th China Metallurgical Construction Co. , LTD. , Ma＇anshan 243002, Anhui, China) |
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| Abstract: | Tax plan, as an operating activity, possibly due to the regulation of tax policy and unscientific tax plan, may result in failure. Enterprises should take effective measures, safeguard and reduce the occurrence of risks, promote the profits of tax plan and realize the purpose of it. |
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| Keywords: | tax plan risk safeguard |
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