毕业设计（论文）报告纸毕业设计（论文）报告纸编号南京航空航天大学金城学院毕业论文题目企业纳税筹划中风险规避问题研究学生姓名孙丽兰学号2112053123学院经济系专业会计学班级会计1班指导教师马珩企业纳税筹划中风险规避问题研究摘要纳税筹划是现代企业财务管理活动中一项重要的内容，其对于企业的经济效益和社会效益有着十分重要的影响。随着我国市场经济的不断发展，为了降低税收成本，纳税筹划越来越受到企业的重视。但是，纳税筹划在为企业带来收益的同时，还存在着风险。如果忽视这些风险，企业就会遭受更大的损失。因此，企业在进行纳税筹划时必须要对纳税筹划风险进行充分的考虑，通过有效的措施提高企业规避纳税筹划风险的能力，从而促进企业综合竞争力的提升，实现企业的长远发展。本文首先对阐述纳税筹划的基本内容，即纳税筹划的内涵、纳税筹划相关概念界定、纳税筹划目标。其次，总结归纳了纳税筹划现状及存在的主要风险、成因。再次，结合现有文献，分析了企业纳税筹划中的风险识别、风险评估方法。最后，结合具体企业案例深入并多角度剖析企业纳税筹划中的风险，并给出针对性风险规避措施，确保纳税筹划的收益。Taxplanningisveryimportantinthemodernenterprisefinancialmanagementactivitiesofthecontentoftheeconomicandsocialbenefitsforenterpriseshasveryimportantinfluence.Withthecontinuousdevelopmentofmarketeconomyinourcountry,inordertoreducetaxcosts,taxplanningbytheenterprisesmoreandmoreattention.Butthetaxbenefitsforthebusinessenterpriseatthesametime,alsothereisarisk.Ignoretheserisks,theenterprisewillsuffergreaterlosses.Therefore,theenterprisewhencarriesonthetaxplanningfortaxplanningriskmustbefullyconsidered,througheffectivemeasurestoimprovetheenterprise'sabilitytocircumventtheriskoftaxplanning,soastopromotetheimprovethecompetitivenessofenterprises,realizethelong-termdevelopmentoftheenterprise.Thisarticlefirststatesthebasiccontentoftaxplanning,namely,theconnotationoftaxplanning,taxplanningrelatedconceptdefinition,taxplanninggoals.Secondly,summarizedthepresentsituationoftaxplanningandthemainrisksandcauses.Again,combinedwiththeexistingliterature,thispaperanalysestheenterpriseriskidentification,riskevaluationmethodsoftaxplanning.Finally,combiningwiththeconcreteenterprisecasedepthandmulti-angleanalysisoftherisktopreparethatenterprisepaytaxes,andgivescorrespondingmeasurestoavoidrisks,toensuretaxrevenue.关键词：纳税筹划，纳税筹划风险，风险规避Taxplanning,taxplanningriskandriskaversionreflectiononreformanddevelopmentoftheindividualincometaxsysteminchinaAbstractNowadays,countriesintheworldincludingChinapaymoreattentiontothepersonalincometaxbecauseithasasignificantroleintaxadjustment,socialstabi