税务管理专业 企业税务筹划的风险研究及对策分析—以保利房地产股份有限公司为例

I企业税务筹划的风险研究及对策分析—以保利房地产股份有限公司为例摘 要本文介绍了几种企业可能存在的税务筹划风险，以保利房地产有限责任公司为例，分析了该企业税务筹划中存在的风险：财务人员因为学习能力的不足，导致对国家税收政策的认识和理解比较模糊，不能合理的运用税务筹划导致的政策风险；由于财务人员的重视度不够，财务作出了虚假的报告，导致企业税务筹划过程中形成的一系列操作风险；企业发生了经营决策上的失误，会导致企业享受不了该有的税收优惠，反而还让企业增加税负，甚至会导致违法经营风险和法律风险。并且根据这些风险提出了应对措施：加强企业财务人员对国家税收政策的学习，根据政策科学制定税务筹划方案；提高风险意识，增强会计人员的职业操守，科学利用税务筹划增加利润；建立风险预警机制，提高企业内部控制能力，提高税务筹划水平；充分利用税收优惠政策等。关键词：房地产企业；税务筹划；风险；对策分析IIResearch on the risk of enterprise tax planning and its countermeasures —— A case study of Poly Real Estate Co. , LtdAbstractThis paper introduces several possible tax planning risk enterprises, with poly real estate co., LTD as an example, analyzes the enterprise tax preparation: the risk of financial personnel because of the lack of ability to learn, lead to the understanding and the understanding of national tax policy are vague, can not be caused by the use of reasonable tax planning policy risk; Due to the insufficient attention of financial personnel, the financial department made a false report, resulting in a series of operational risks formed in the process of enterprise tax planning; If an enterprise fails to make operational decisions, it will not be able to enjoy the tax benefits it should have, but also increase the tax burden, and even lead to illegal operation risks and legal risks. According to these risks, countermeasures are proposed: to strengthen the study of national tax policies by financial personnel of e...