企业税务筹划风险及其规避对策研究

企业税务筹划的风险主要来自于外部因素和内部因素。对于外部风险而言,主要是政策风险,属于不可触碰的一种风险,也就是说,企业必须诚信纳税;对于与税务机关之间的执法偏差风险及征纳双方在认定差异上的风险,企业应寻找更专业的代理人员,尽量维护自身权益,而且可以与税务代理之间分摊风险,相应的转移一部分风险;对于企业活动变化的风险,企业应该施行责任制,加强沟通和信息的收集,从而降低此类风险发生的可能。企业应在整体环境中对税务筹划的风险进行有效评估,积极采取相应的措施以防范风险,最终达到纳税筹划的目的。

Enterprise Tax Planning Risks and the Evasion Strategies

Risks of enterprise tax planning come from both external and internal factors.External factors mainly refer to policy risks,the untouchable risks.In other words,an enterprise must pay taxes with integrity.In the case of deviated enforcement of law between tax authorities and cognitive differences between tax payers and collecting authorities,the enterprise must seek for a more professional agency to protect its interests and share the risk with the tax agency as well.With respect to the dynamic risks caused by business activities,the enterprise must carry out a responsibility system and enhance the communication and collection of information to decrease the occurrence possibility of the risks.In addition,the enterprise needs to conduct effective risk appraisal under the overall environment and to take relative measures in proactive manners to prevent risks,and finally,realize the aim of tax planning.