Theory Research Of Corporation Tax Planning Risk And Countermeasure

Tax planning refers to the taxpayer or his agent at reasonable and lawful, under the premise of consciously use tax, accounting, legal, financial, etc. general knowledge, to take lawful and reasonable or "illegal" means to reduce the tax cost of the economic behavior. Tax planning is to protect their legitimate rights and interests of the taxpayer an act. Its bound to affect the tax authorities of tax benefits, consequently, Agree with tax planning at maturity and development, tax authorities of the anti-avoidance measures are gradually strengthened, and the result of corporate tax planning is more uncertainty, this uncertainty is reflected in the risk of tax planning.On the point of formation of tax planning risk, tax planning risk can be divided into policy risks, the tax administration law enforcement risks, risks from difference between the both sides of impose and pay, the moral risks and operational risks, etc. In another, Tax planning is a dynamic process: correlation between people - taxpayers, tax agents on behalf of people with the tax levy to pay taxes in the process of economic relations act, these economic behavior is based on "economic man" assumption, Its conduct is linked with economic theory - asymmetric information theory, principal-agent theory, game theory, So this article from the perspective of economic theory related personnel to carry out the economic behavior of tax planning on the causes of risk, and analyze the reasons.Tax planning risk is one of the enterprise risk, The United States COSO's enterprise risk management - comprehensive enterprise risk management must be strengthened in the new period of a frame structure. One hand, Enterprises in the establishment of a comprehensive risk management system should take into account the tax planning risk and relationship between the risk of the economic behavior of people, On the other hand, The response to tax planning risk, COSO framework has a higher reference.