企业税务筹划:风险及防范  

Enterprises Tax Planning: Risks and Precautions

作　　者：田淑萍[1] 

机构地区：[1]兰州商学院会计学院,甘肃兰州730020

出　　处：《兰州商学院学报》2006年第1期101-103,共3页Journal of Lanzhou Commercial College

摘　　要：税务筹划是企业的一项重要财务活动。国家政策的调整、经济预期的变化以及企业对税收政策的把握不够,都有可能导致企业因税务筹划失败而面临各种风险。企业应当坚持税务筹划的合法性、综合性和成本收益原则,加强与当地税务机关的联系,获得充足的信息,这样才能达到防范税务筹划风险及节税的目的。Tax planning is one of the important financial activities of enterprises. Adjustments in state policies, changes in economic expectations and inadequate understanding of tax policies on the part of enterprises can all lead to various risks resulting from failures in tax planning. Enterprises should stick to the legitimacy and comprehensiveness of tax planning and to the principle of cost earnings, and enhance their liaison with local tax institutions to obtain adequate information. Only in this way can enterprises expect to attain the goal of precaution against tax planning risks and save on tax.

关 键 词：税务筹划 风险 防范 

分 类 号：F810.424[经济管理—财政学]