摘要
随着我国税收筹划行业的兴起和税收筹划活动的不断开展,人们对税收筹划带来的收益有了越来越深刻的认识,但是对于其中蕴涵的风险和成本却很少有人关注。本文分析了税收筹划风险的定义,类型,并列举了几个税收筹划失败的案例,文末提出如何对这些风险进行规避。
With the arising of tax planning industry and many activities about tax planning, people have more and more profound understanding about the benefits it brings, but little attention has been paid to the venture and cost which accompany with it. The article analyzed the definition of the venture of tax planning and it＇ s types, and enumerated several failure cases about tax planning, at the end of the text the author gave some proposes on how to avoid these ventures.
出处
《现代制造技术与装备》
2006年第3期75-76,共2页
Modern Manufacturing Technology and Equipment
关键词
税收筹划风险
政策风险
经营风险
Venture of tax planning, Venture from policies, Venture from management
