企业纳税筹划的风险防范与措施--侯圆

西安工业大学北方信息工程学院

本科毕业设计(论文)

题目：企业纳税筹划的风险防范与措施

系 （部）： 管理信息系 专 业： 财务管理专业 班 级： B060514 学 生： 侯 圆 学 号： B06051423 指导教师： 薛培芹

2010年 06月

企业纳税筹划的风险防范与措施

摘 要

税收实质是国家为了行使职能，取得财政收入的一种方式。它有三个特征，即强制性、无偿性和固定性。企业作为纳税人，缴纳的税款具有无偿性，这就构成了企业的永久性负担。税收筹划是企业对其资产、收益的正当维护，属于企业应有的一项基本权利。纳税人对经济利益的追求可以说是一种本能，是最大限度的维护自己利益的的行为，具有明显的排他性和利己性的特征。同时，税收筹划是一种高智商的增值活动，它是以财务会计核算为条件的，为进行税收筹划就需要建立健全财务会计制度，规范财会管理，从而使企业经营管理水平不断跃上新台阶。

本文从纳税筹划风险产生的原因进行分析,使纳税筹划中不同角度会出现税务筹划风险,针对纳税筹划风险的特征提出了解决方法,以期企业应正视风险的存在,并采取相应的防范措施,以达到纳税筹划的目标。

关键词: 税收筹划 风险防范

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Corporate tax planning and measures for risk prevention

Abstract

State tax revenue in real terms in order to exercise the functions of a way to obtain revenue. It has three characteristics, namely, mandatory, free and fixity. Enterprises as taxpayers, to pay the tax with a gratuitous sex, which constitutes a permanent burden on the enterprises. Tax planning is the enterprise of its assets, income legitimate maintenance, belongs to the enterprise should have a basic right. The pursuit of economic interests of the taxpayers can be said to instinct, is to maximize the maintenance of the behavior of their own interests, with a clear and self-serving nature of exclusive features. At the same time, tax planning is an IQ of value-added activities, it is based on financial accounting as a condition for the conduct of tax planning on the need to establish a sound financial and accounting system, standard accounting management, so that the level of enterprise management to keep raising the level .

In this paper, the causes of tax planning risk analysis, so that tax planning tax planning different angles, will appear the risk of the risk characteristics of tax planning for the proposed solutions to enterprises should face up to the existence of the risk and take appropriate precautionary measures to to achieve tax planning goals.

Key words: Tax Planning Risk prevention

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目录

1 绪论……………………………………………………………………………….1

1.1纳税筹划的必要性………………………………………………………. ..1

1.1.1从企业竞争国际化的趋势来看，纳税筹划成为“节流”重点..1 1.1.2.面临国内现行的税收法律体系，合理避税是必然之举………..2 1.1.3.从企业内部的财务机制上看，税收支出更应当加以控制……..2 1.2企业税收筹划风险的内涵…………………………………………………2 2 企业税收筹划风险分析………………………………………………………….2

2.1政策风险…………………………………………………………………..3

2.2经营风险………………………………………………………………… .3 2.3人员意识风险……………………………………………………………..3 3 企业税收筹划风险的评估与预警……………………………………………….4

3.1构建有效的风险预警机制………………………………………………..4 3.1.1信息收集功能……………………………………………………….4 3.1.2危机预知功能……………………………………………………….4 3.1.3风险控制功能……………………………………………………….4 3.2纳税人财务管理的混乱……………………………………………………4 3.3税收环境的不稳定…………………………………………………………5 4企业税收筹划的风险的防范………………………………………………………5

4.1树立税收筹划的风险意识，立足于事先防范…………………………….5 4.2力求使税收筹划方案与税收政策导向相一致……………………………5 4.3税收筹划必须与企业整体目标定位相协调……………………………..6 4.4保持税收筹划方案适度的灵活性…………………………………………6 4.5切实贯彻成本效益原则…………………………………………………..6 4.6夯实税收筹划基础，营造良好的税收筹划环境…………………………7 5 结 论…………………………………………………………………………….8 参考文献…………………………………………………………………………….9 致 谢………………………………………………………………………………10 毕业设计（论文）知识产权声明…………………………………………………11 毕业设计（论文）独创性声明…………………………………………………..12

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