| 税务筹划的风险与规避 |
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| 引用本文： | 杨立铭,张建华,王艳文,周玉梅. 税务筹划的风险与规避[J]. 河北科技师范学院学报(社会科学版), 2009, 8(2): 29-31,58 |
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| 作者姓名： | 杨立铭 张建华 王艳文 周玉梅 |
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| 作者单位： | 1. 河北科技师范学院,财经学院,河北,秦皇岛,066004
2. 天津银河证券,天津,300040 |
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| 摘 要： | 首先定义了税务筹划风险内涵,并从政策风险、经营风险和执法风险三方面对其进行了论述.在此基础上提出了应对风险的四种对策:合理确定税务筹划目标;努力降低税务筹划成本;正确理解税收法规政策和努力提高税务筹划人员素质.
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| 关 键 词： | 税务筹划 风险 规避策略 |
Risks and Evasion of Tax Planning |
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| Yang Liming,Zhang Jianhua,Wang Yanwen,Zhou Yumei. Risks and Evasion of Tax Planning[J]. Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences, 2009, 8(2): 29-31,58 |
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| Authors: | Yang Liming Zhang Jianhua Wang Yanwen Zhou Yumei |
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| Affiliation: | 1.College of Finance and Economics;Hebei Normal University of Science & Technology;Qinhuangdao Hebei 066004;2.Tianjin Yinhe Securities Company;Tianjin 300040;China |
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| Abstract: | Firstly,the connotation of the risk of tax planning is defined,and it is illustrated from the three aspects of planning risks,operating risks,and enforcing risks.On the basis of this,four countermeasures to cope with risks are put forward: reasonably confirming goals of tax planning;striving to decrease the cost of tax planning;and correctly understanding the regulations and policies of taxes,and improving the qualification of tax planning personnel. |
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| Keywords: | tax planning risk evasion strategies |
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