Corporate Tax Planning And Risk Management

The Maximization of enterprise value is every taxpayer, including the enterprise's financial objective and reducing the tax burden is an important factor to satisfy the maximization of enterprise value (fit the maximum enterprise's value).With the development of market economy in our country, in order to reduce the cost of tax, tax planning is attached more and more importance by enterprises. Tax planning is such an important part of financial management divisions, and decision-making may succeed or fail (may be successful or failed). So, tax planning brings benefits for the enterprise and in the meanwhile has its uncertainty due to some factors, that is to say, risks to tax planning remain. If you ignore these risks, the enterprise will suffer more losses. This will cause a series of consequences, such as a waste of planning costs including money and time, the damage to the enterprise credibility which would has an adverse effect on the long-term development. Therefore, research on the enterprise tax planning and its risk management is very important.This paper firstly summarize relevant studies about enterprise planning and risk management, involving tax planning, risk management, tax planning risk and its management to let the reader have a basic understanding of it. Then, using cost income method to analyze relevant tax planning case, and take the characteristics and factors of tax planning risks into consideration, highlighted the importance of tax planning risk management. At the same time, this paper discusses the necessity of risk management for tax planning based on a case, emphatically expounds the reasons and process for the optimal scheme selection. Next, problems and status of tax planning and risk management are also discussed. At last, according to problems; the paper put forward very detailed measures for improvement to ensure the tax planning profit.