A Research On Tax Planing Risk In Bubugao Commercial Chain Enterprise

Along with the gradually development of our country’s socialist market economy，and with the establishment of enterprise being the main body in market economy，enterprise becomes independent accounting legal entity which means independentoperation and means they pay for their own profits and losses. In a word’, enterpriseseconomic behavior decides economic interests. As to enterprise entity, who pursuesthe maximization of their own economic wealth, no matter how legal the tax is，it willalways be a loss in the vested interest and then be counted in enterprise’s cost. Whenpeople realize the huge tax planning interests, people also need to consider the risk oftax planning, which means people should take all aspects of the problem intoconsideration and make rational decisions when making tax planning.This paper is divided into five parts. The first part introduces the background,significance, research methods and main content. The second part is about thetheoretical foundation of enterprise’s tax planning risk. Firstly, this part introduces thebasic definitions of the tax planning and tax planning risk; Then we analyze theclassification, formation reasons and its recognition of tax planning risk from theperspective of the necessity to study it. The third part introduces the risk types,common methods and relative risk of tax planning in the commercial chain enterprises.The fourth part is very important in this paper. We select a commercial chainenterprise BBK as a case to analyze the tax planning risk，and design concreteprograms to manage tax planning risk. The fifth part puts forward relevantcountermeasures and suggestions about how to make a better tax planning inenterprise, and what measures the society and government should take to deal withenterprise’s tax planning.