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中文摘要
税负是企业的一项支出，其轻重直接影响企业成本高低。国家为企业提供了
很多税收优惠政策，合理的设计税收筹划方案，降低成本，增大利润，实现企业
价值最大化，是现代化企业的新课题。当税收筹划在企业财务活动频繁使用时，
不确定的结果让人们渐渐意识到税收筹划不仅能带来收益，也伴随着风险，如果
风险被忽略，或者准备不足，导致筹划失败，损失加剧。本文通过对相关理论的
分析，借鉴西方国家税收筹划风险管理的先进经验，并以 A 有限责任公司的经营
活动和税收筹划方案为案例进行研究，一是提醒企业在选择和执行税收筹划方案
时，要加强风险意识；二是将税收筹划风险管理理论加以完善，帮助企业税收筹
划风险控制意识与水平不断提高。

关键词： 税收筹划；筹划风险；风险管理-II-
Abstract
Tax is an expenditure of enterprises. Its amount directly influences the
enterprise cost. Our nation provides many preferential tax policies for enterprises. Tax
planning and reasonable design scheme, which reduces the cost, increases the
profit, and maximizes the enterprise value, has become a new topic for modern
enterprises. When the tax planning is in the frequent use of enterprise
financial activities, uncertain results let people realize the tax planning not
only can bring benefits, but also accompanied by risks. If the risk is ignored, or lack of
preparation, it leads to planning failure and losses. In this paper, through the analysis of
the related theory, learning from the advanced experience of western countries, tax
planning, risk management, and in the A limited liability company operating activities
and tax planning as a case to study, one is to remind the enterprises in the selection and
implementation of tax planning, to strengthen the risk consciousness; the other is to
improve the tax planning risk management theory and to increase the consciousness and
level of enterprise tax planning risk control.
Keywords：Tax Planning; Planning and Prepare; Prepare a Risk Management