摘  要： 税务筹划是指企业在税法的允许范围内对涉税事项进行谋划，税务筹划风险就是税务筹划活动一旦失败而需付出的代价。这就提醒纳税人在税务筹划时只考虑减轻税负是不全面的，还应考虑潜在的税务筹划风险，同时有必要的防范措施。从立场上来说，政府作为征税人和以企业为主体的纳税人是对立的，政府需要尽可能地征收税款用于国防和基础设施建设等，而纳税人为了降低成本、增加利润会尽可能地少交税款。所以实现双赢的办法就是企业在遵守税法的同时，合理利用税收政策对纳税事项进行筹划。94927

毕业论文关 键 词：税务筹划，风险，造船企业

Abstract: Tax planning refers to the enterprise in the tax law to allow tax planning within the scope of planning, tax planning risk is the failure of tax planning activities and the need to pay the price。 This reminds taxpayers that it is not comprehensive to consider tax mitigation in tax planning, and to consider potential tax planning risks, as well as the necessary precautions。 From the standpoint, the government as a taxpayer and the enterprise as the main taxpayer is opposed, the government needs as much as possible to collect taxes for defense and infrastructure construction, and taxpayers in order to reduce costs, increase profits will do May be less tax。 Therefore, the way to achieve a win-win situation is to comply with the tax law at the same time, the rational use of tax policy to tax matters to plan, to facilitate enterprises in a certain period of accounting to reduce tax burden, seize the development opportunities to achieve maximum financial value of financial goals。

Keywords: Tax planning, risk, shipbuilding enterprise

目   录

1  引言 3

2  税务筹划风险综述 3

2。1  企业税务筹划定义及特点 3

2。2  税务筹划的产生与作用 4

2。3  税务筹划风险的概念及分类 5

3    泰州口岸船舶公司的财务活动及现状 6

3。1  公司概况及财务状况分析 6

3。1。1公司经营业务及行业特点 6

3。1。2主要税种及税收优惠政策 6

3。2  泰州口岸船舶公司纳税情况 7

3。2。1公司税收负担分析 7

3。2。2公司税务筹划现状 8

4  泰州口岸船舶公司税务筹划风险 8

4。1  政策选择风险 8

4。2  经营风险 9

4。3  筹划成果与筹划成本得不偿失的风险 9

4。4  筹划方向与企业总体目标不一致的风险 9

5  税务筹划风险的意见及防范措施 9

5。1  提高财务人员素质 10

5。2  税务筹划方案富有弹性 10

5。3  坚持成本效益原则 10

5。4  注重筹划的整体性 10

结论 11

参考文献 12

致谢