摘要
随着经济社会的发展和税收意识的不断提高,人们已由被动纳税
逐渐认识到主动进行税收筹划对于降低税收成本的重要性,税收筹
划相关理论研究及实践活动也随之得到发展。在我国,税收筹划起
步较晚,主要是在借鉴国外研究成果的基础上进行的初步探索,税
收筹划目标更多地聚焦于节税收益,对税收筹划风险及其可能涉及
的非税成本、非税损失等风险关注太少,行业税收筹划领域尚存在
许多空白。建筑行业便是典型一例。如何科学地进行税收筹划并融
入风险意识,使纳税人能全面有效地获取税收筹划收益和防范税收
筹划风险,己成为建筑企业提高竞争力的重要途径
基于此,本文首先综述了税收筹划及风险管理的研究现状,并对
相关理论进行了基础分析;其次,本文深入分析了我国建筑行业的
生产经营特点、涉税特征和税收政策及征管现状,进而对建筑行业
税收筹划风险进行了初步分析;接着,本文以ABC建筑集团公司为
案例,具体阐述了该企业2012年度税收筹划实施方案及风险防范,
突出筹划效果;最后,本文从树立正确的税收筹划及风险管理意识、
创新税收筹划的方法体系、建立科学规范的税收筹划及风险管理机
制、打造高素质的税收筹划及风险管理团队、营造有利于税收筹划
及风险管理的和谐氛围等五个方而,为建筑企业进行税收筹划及风
险管理提出了有效参考建议
关键词:税收筹划;税收风险;ABC建筑集团公司
Abstract
With the development of social economy and the constantly
improvement of tax consciousness, the important of the initiative tax
planning in reducing tax cost has gradually realized by taxpayer. Tax
planning research and practice has been improved step by step. China's
tax planning was started later, it mainly focus on the preliminary
exploration of foreign research achievement. The goal of tax planning is
more concerned with the gain from reducing tax cost and little care on
the risk of the non-tax cost, non-tax loss. There are still many blank of
tax planning in some area of business. The construction industry is a
typical example. How to carry out tax planning with integration of risk
awareness, make taxpayers can fully and effectively obtain tax revenue
and prevent the tax planning risk, has become an important way for
construction enterprises to improve competitiveness.
Based on the above, first of all, this paper summarizes the current
situation of tax planning and risk management, and makes a basic
analysis in the related theory.Secondly, the characteristics of production
and management, the tax characteristics, the suitable tax policy and the
its collection and management of of China's construction industry were
analyzed deeply, then this paper makes a preliminary analysis on the risk
of tax planning of construction enterprises. Thirdly,through analyzing a
real case of ABC construction group company,this paper elaborated its
tax planning and risk prevention in 2012, and highlight the tax planning
result.Finally, this paper give five effective policy suggestions on how to
optimize tax planning risk management of the construction
industry ,such as establish the correct tax planning and risk management
consciousness, innovative methods of tax planning system, establish
scientific and standardized tax planning and risk management
mechanism,training of high-quality tax planning and risk management
team, create a harmonious atmosphere of tax planning and risk
management,etc.
Keywords:Tax planning; Tax risk; ABC construction group
company