The Study On Risk Control Of Enterprise Tax Planning

With the development of Chinese market economy, tax planning graduallybecomes the main tool, for enterprises to lesson their tax burden and maximize theirearning after taxes. Tax planning can bring about tax return, at the same time it subsistscomparative risks. If we ignore the risk, the thing will go contrary to our wishes and wewill suffer more expenses. This paper has made a pilot study of how to control the riskof tax planning based on the establishment of risk control system by using the generalprinciple of risk control, combined with tax planning concepts, features and causes ofrisk.The main purpose of tax planning risk control is to reduce tax planning risk andeconomic losses of the risk. The main mean of the tax planning risk control is toestablish the risk control system. The tax planning risk control system is based on thestudy of the causes and inherent features of tax planning risk. The tax planning riskcontrol system includes tax planning risk identification, tax planning risk measurement,formulation and implementation of tax planning risk control programs, and risk controlevaluation system. Considering tax planning not only aims at lightening tax burden, butalso is an important financial decision, the tax planning must follow the principles ofcost-effective. This paper brought forward several methods to control the risks of taxplanning, to enhance the level of tax planning for enterprises.Based on risk theory and risk control theory, this paper defines the tax planningrisk, analyzes reasons for tax planning risk, and puts forward the risk control measures.The paper is divided into four parts:Part Ⅰ: introduction. It mainly includes the background of this research,significance of the paper and the research on the risk of tax planning at home andabroad, as well as articles research methods and ideas.Part Ⅱ: basic theory of tax planning risk control. This part introduces the taxplanning risk concepts, definition of risk control and tax planning risk control, analyzesthe meaning of tax planning risk.Part Ⅲ: analysis of the causes of tax planning risk. From the perspective of gametheory and tax-related zero risk, analyzes the reasons for tax planning risk. Part Ⅳ: risk control system of enterprise tax planning. This part is the core of thepaper, illustrate the main risk control measures, including identifying and calculating taxplanning risk, deciding and implementing tax planning risk management program andevaluating the tax planning risk control measures.Part Ⅴ: the case study of tax planning risk control. The researcher chooses a realestate company to analyze its tax planning risk control.