随着市场经济的建立及具有里程碑意义的税制改革推进,作为新生经济事物的税收筹划开始进入人们视野。中小企业作为经济发展的主要力量,如何以较小的投资成本换取较大的经济利益,是企业长远发展面临的重要课题之一,而税收作为一项重要的成本项目,成为企业必须考虑的部分。当前影响中小企业税收筹划的因素有很多,有企业自身的因素也有企业外部的因素。因此,进行合理的税收筹划也就显得格外重要了。税收筹划风险伴随着我国税收征管体制的不断改革及现代企业管理制度的完善,通过合理的税收筹划方案来减少企业经济利益的流出,已经得到越来越多 With the establishment of a market economy and the promotion of a landmark tax reform, tax planning as a new economic thing has begun to enter the field of vision. As a major force of economic development, how to exchange small investment cost for greater economic benefits is one of the most important issues facing the long-term development of enterprises. As an important cost item, small and medium-sized enterprises . At present, there are many factors that affect the tax planning of small and medium-sized enterprises. There are also some factors that are external to the enterprises themselves. Therefore, it is especially important to conduct reasonable tax planning. Tax Planning Risk With the continuous reform of China’s tax collection and management system and the improvement of the modern enterprise management system, more and more enterprises have been getting rid of the outflow of economic benefits through reasonable tax planning programs