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企业税务筹划活动是以符合国家相关法律法规为前提的,通过科学、合理地安排自己的生产经营活动从而使自身利益最大化的一种合法的企业操作。企业税务筹划是企业进行节税和避税的主要途径和措施,不仅能够节俭赋税,提高了纳税人的纳税意识,还给企业带来了巨大的收益。然而税务筹划活动是有风险的,其风险主要来自经济环境、法律环境、社会环境以及自身生产经营情况的不确定性导致的企业对于未来税务筹划收益产生偏离实际的预期。因此企业在进行税务筹划时必须充分考虑包括国家政策、国际形势、行业变化、自身经营条件在内的风险因素,最大程度上规避风险,实现企业的利益最大化。
Corporate tax planning activities in line with relevant state laws and regulations as the premise, through scientific and rational arrangements for their own production and business activities so as to maximize their own interests of a legitimate business operation. Corporate tax planning is the main way and measure for enterprises to save tax and avoid tax, which not only can save tax, raise the taxpayer’s tax awareness, but also bring tremendous benefits to the enterprise. However, the tax planning activities are risky. The risks mainly come from the actual expectation of the future tax planning profits caused by the uncertainties of the economic environment, legal environment, social environment and their own production and operation conditions. Therefore, when making tax planning, enterprises must fully consider the risk factors including national policies, international situations, industry changes and their own operating conditions, and maximize risk avoidance to maximize the interests of enterprises.