摘要
税务筹划是企业财务管理活动的重要组成部分,税务筹划风险控制与防范对于企业而言具有重要意义。本文运用AHP(层次分析法),选取关键影响因素构建企业税务筹划风险层次分析结构模型,对各关键风险影响因素进行定性和定量评价,结果表明:企业税务筹划风险影响因素的重要性排序分别是准则层——制定和执行风险、环境性风险和经营性风险,方案层——筹划人员专业素质、税收政策调整风险、税收方案运用执行、企业税务筹划目标等。并在此排序结果的基础上提出相应的防范对策,为企业合理控制税务筹划风险提供一定的参考。
Tax planning is an important part of enterprise financial management activities, the control and prevention of tax planning risk is of great significance for enterprise. In order to provide some reference for the en-terprise decision makers, AHP （ Analytic Hierarchy Process） is used for selecting the key influencing factors to build enterprise tax planning risk factor analytic hierarchy model and proceeding qualitative and quantitative evalua-tion for the key risk influencing factors. The results show that the ranking of the influencing factors of corporate tax planning risk is the criterion layer - formulation and execution risk, environmental risk, operational risk, the scheme layer - planning personnel5 s professional quality,adjustment of tax policy,application of corporate tax policy,enter-prise tax planning goals. Finally, corresponding countermeasures are put forward on the basis of above result.
作者
刘娇娆
LIU Jiaorao(School of Economics and Management, Hechi University, Yizhou, Guangxi 546300, Chin)
出处
《河池学院学报》
2017年第2期122-128,共7页
Journal of Hechi University
基金
广西教育科学"十二五"规划财务管理研究专项课题"绩效工资改革下的高校个人所得税纳税筹划研究"(2013ZCW060)
2017年广西高校中青年教师基础能力提升项目"‘营改增’对广西旅游业影响效应研究"(2017KY0567)
