多元化税务筹划流程风险防御优化研究
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摘要
利用传统方法对多元化税务筹划流程风险进行防御后,企业的纳税金额仍然很高,风险防御效果不佳。针对上述问题,利用"税+"平台对多元化税务筹划流程风险防御方法进行优化,提出一种基于"税+"平台的税务筹划流程风险防御方法。首先利用"税+"平台对税务筹划风险信息进行收集,并同时进行风险分析,然后利用概率分析法对风险分析结果进行定量评估,最后在定量评估的基础上利用调整现金流量法选取合适的风险控制策略,实现多元化税务筹划流程风险防御。结果表明:与传统税务筹划流程风险防御方法相比,利用该方法进行风险防御后,10家企业的纳税金额分别减少了:0.7、1.2、1.3、0.5、0.9、1.1、1.4、0.7、0.8、1.5(百万),由此证明该风险防御方法的防御效果更好。
After using traditional methods to defend against the risks of diversified tax planning process,the tax amount of enterprises is still very high,and the effect of risk prevention is not good.In view of the above problems,the "tax+" platform is used to optimize the risk defense method of the diversified tax planning process,and a risk defense method based on the "tax+" platform is proposed.First,we use the "tax+" platform to collect the risk information of tax planning,and analyze the risk at the same time,then use the probability analysis method to evaluate the results of the risk analysis.Finally,on the basis of the quantitative assessment,the appropriate risk control strategy is selected by adjusting the cash flow method to realize the diversified tax planning.The results show that,compared with the traditional tax planning process risk defense method,after using this method for risk defense,the tax amount of 10 enterprises is reduced respectively:0.7,1.2,1.3,0.5,0.9,1.1,1.4,0.7,0.8,1.5(million),which proves that the defense effect of this risk defense method is better.
After using traditional methods to defend against the risks of diversified tax planning process,the tax amount of enterprises is still very high,and the effect of risk prevention is not good.In view of the above problems,the "tax+" platform is used to optimize the risk defense method of the diversified tax planning process,and a risk defense method based on the "tax+" platform is proposed.First,we use the "tax+" platform to collect the risk information of tax planning,and analyze the risk at the same time,then use the probability analysis method to evaluate the results of the risk analysis.Finally,on the basis of the quantitative assessment,the appropriate risk control strategy is selected by adjusting the cash flow method to realize the diversified tax planning.The results show that,compared with the traditional tax planning process risk defense method,after using this method for risk defense,the tax amount of 10 enterprises is reduced respectively:0.7,1.2,1.3,0.5,0.9,1.1,1.4,0.7,0.8,1.5(million),which proves that the defense effect of this risk defense method is better.
引文
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[2] 王森.境外工程项目税收风险控制与筹划——基于尼日利亚铁路EPC项目的案例[J].财会通讯,2016,No.715(23):110-112.
[3] 易祥大,李燕峰.海外投资项目税收筹划与税收风险防范对策——以在尼泊尔投资项目为例[J].国际经济合作,2016,(7):67-70.
[4] 牛军栋.要加强税务筹划的风险管理——以××轮胎集团为例[J].国际税收,2017,(2):63-65.
[5] 阮仁胜.“营改增”后建筑施工企业的税务管理研究——基于建工模式下的税务筹划措施分析[J].经济研究参考,2017,(41):64-65.
[6] 李香菊,王雄飞.“一带一路”战略下企业税收风险与防控研究[J].华东经济管理,2017,31(5):134-139.
[7] 王伟.一般计税项目税务筹划方略[J].中国财政,2016,(18):63-63.
[8] 王红霞.EPC总承包合同拆分在印尼的税务风险及对策[J].财务与会计,2018,(2):19-20.
[9] 陈姗姗.房地产项目开发各阶段税务筹划方案设计——以H地产集团的L项目为例[J].财会通讯,2017,(17).
[10] 颜蕾,李玲.基于生命周期的跨境EPC项目税务风险防范探微——以JH项目为例[J].财会月刊,2017,(6):76-83.
[11] 李玉兰.论高新技术企业税务风险防范[J].税务研究,2017,(10):48-50.
[12] 崔高强,张妍.海外施工项目在白俄罗斯的税务风险防范策略[J].财务与会计,2018,(1):24-26.
[13] 谢子哲,朱耀琴,卢于嘉.多约束条件下基于蒙特卡洛仿真的进度风险评估方法[J].电子设计工程,2016,24(7):29-32.
[14] 余小花.网络财务下的风险分析与防范对策研究[J].自动化与仪器仪表,2017,34(6):3-4.
[15] 李文博.企业税务筹划的风险防范研究[J].消费导刊,2017,21(19):12-15.