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摘要我国市场经济的发展、企业各项制度的完善和发展推动着税务筹划在我国企业中的不断发展。有效的税务筹划不仅可以降低企业税收负担实现其利益还可以帮助企业增加竞争力，优化企业配置，但是企业税务筹划本身所存在的各项风险就决定了要尽量控制税务筹划过程中所存出现的问题，从而达到企业实现利润最大化的最终目的。本文结合企业税务筹划理财风险的产生，通过对风险来源的研究，提出企业税务筹划风险防范措施，对其企业外部的税务筹划理财风险来源提出了从宏观角度制定税收方案，要实现成本最小化，坚持合法的税务筹划，力求使税务筹划方案与税收政策导向一致。针对企业内部的税务筹划风险，企业必须有纳税意识风险，在执行税务筹划理财的同时，站在风险的角度进行理财规划，同时，执行税务筹划理财执行者必须有良好的职业道德，提升税务人员职业道德素质，与此同时，企业应该有良好的内部控制制度，特别是财务部门的内部控制，做到出纳不做账，做账不审账。45608
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毕业论文关键词：企业税务筹划； 税务筹划风险； 企业利润最大化
Abstract
The development of market economy in our country enterprise the perfection and development of various systems push the continuous development of tax planning in the enterprise in our country. Good tax
planning can not only reduce the tax burden to achieve its interests can also help enterprises to increase competitive power, optimization of enterprise configuration, but the enterprise tax planning all of its risk is decided to try to control the problems existed in the process of tax planning, so as to achieve the ultimate goal of enterprises to achieve maximum profits. In this paper, combined with the financial risk of enterprise tax planning, through the study of the sources of risk, enterprise tax planning risk prevention measures are put forward, the enterprise tax preparation of external financing risk sources is proposed from the perspective of macro tax plan, in order to achieve cost minimization, adhere to the legal tax preparation and makes every effort to make the tax planning scheme in accordance with tax policy guidance. Aiming at the enterprise internal risk of tax planning, enterprise must have the consciousness of tax risk and at the same time, in the implementation of the tax planning risk and financial risk, enterprise should stand in the angle of the risk in financial planning. At the same time, the implementation of tax planning finance executives must have good occupation morality, improve tax personnel vocational moral quality, and enterprises should have a good internal control system, especially the financial department of the internal control, in order to achieve the purpose of the cashier did not do account and certified public accountants did not audit account.
Key Words: tax planning； tax planning risk； enterprise profit maximization
目 录
摘 要 I
Abstract II
一、绪论1 ㈠ 研究背景 1
㈡ 研究意义 1
二、税务筹划的成本与效益理论研究2
㈠ 制定与执行税务筹划方案而产生的成本 2
㈡ 税务筹划的心理成本 2
㈢ 税务筹划的机会成本 2
㈣ 税务筹划的风险成本 3
三、税务筹划的收益3
㈠ 因进行税务筹划而新增的收入 3
㈡ 因进行税务筹划而减少的缴税成本 3
㈢ 由于改善税务筹划提高企业管理水平而增加的收益 4
四、税务筹划的目标分析4
五、税务筹划理财风险的来源分析4
㈠ 企业外部的税务筹划理财风险来源 4
㈡ 企业内部的税务筹划风险 5
六、企业税务筹划风险防范措施6
㈠ 税务筹划方案制定时的风险防范 6
㈡ 税务筹划方案实施过程中的风险防范 8