税收筹划风险与其防控

【Abstract】wWw.shuoshilunwen.com As China’s market economy grows and improves, business firms pay more and more attention and concern to tax planning, in the meanwhile, tax planning risk was elevated to a new level. This thesis establishes a relatively comprehensive system of tax planning risk prevention and control model, which is divided into three stages includes advance the prevention, control the matter, ex-post evaluation, the three phases will ultimately constitute the three firewalls of tax planning risk prevention and control.Advance prevention is the first firewall, which is the basic stage of tax planning risk prevention and control. control the matter is the second firewall, which is the core stage of enterprise tax planning risk prevention and control.Ex-post evaluation is the third of firewalls, which played a role of linking to the end of the whole process of the prevention and control, but also to the next beginning of the process of prevention and control, it has a very important significance to the business of prevention and control next time.Tax planning risk prevention can be divided into three parts includes information and personnel management, identify planning objectives, to achieve tax-related zero risk. In order to achieve tax-related zero risk, this article made reference to the latest information, the implementation process will be divided into four stages includes the establishment of tax-related risk management institutions,tax-related risk identification and assesent, tax-related risk-coping strategies and internal controls, risks the information collection and feedback of tax-related. Prevention is at the start and pe the way for all the work,and it is an important guarantee for the ooth progress of the following steps, because of tax planning with a pre-planned nature, which requires companies must pay attention to the prevention of tax planning risk in advance and make the risk to a minimum at source.Control the matter of tax planning risk can be divided into three parts includes the basis of internal tax control-policy coordination, the core of internal tax monitoring-tax planning risk measure, the external tax monitoring, for tax planning risk measure, this thesis endeor to quantify tax planning risk according to the theory of Portfolio theory and Probability mainly using the method of combining qualitative and quantitative analysis. And according to the quantifiable results to determine whether business should take measures to response, the quantitative results depends on the planning staff’s subjective judgments. Tax planning risk ex-post evaluation, including cost-benefit analysis, tax compliance degree, the rate of tax burden as well as the relationship between tax authorities.Finally this paper, drawing conclusions according to the reasearch on prevention and control of tax planning risk, and make some policy recommendations and improve thinking in the process to establish models of prevention and control deficiencies. Hope that this research could cause more Scholars concerns about the risk of tax planning and can make a more profound analysis of its, and put it into practice, playing the role of attracting valuable opinions.