运用税收优惠政策进行税收筹划探析

摘要
随着国家经济管制的加强，税收已成为现代经济生活中的一个热点。不论是企业法人还是自然人，只要发生有应税行为就要依法纳税。对任何一个纳税者来说，通过合法途径尽可能减少税负，争取纳税人利益最大化是最重要的目标。合理的税收筹划是其进行一系列经营活动的先决条件，因此税务筹划是日渐成为企业经营过程中的重点。本文从税收筹划与税收优惠政策两方面分析研究，结合两者的意义与特征，从另一角度阐述税收筹划与税收优惠政策的关系，并且通过实际案例说明纳税人进行税收筹划的必要性。同时，在进行税务筹划的过程中，论述在运用税收优惠政策进行税收筹划存在的各种风险，提出一系列减少风险的方法。根据税收筹划的特征，在规避风险的前提下运用税收优惠政策进行合理的筹划，对纳税人有着现实的指导意义。

关键词   税收筹划； 税收优惠政策； 风险 
Abstract
With the strengthening of national regulation, taxes has become a hot spot in the modern economic life. Whether the artificial person or the natural person, as long as occurred in the taxable behavior will pay tax in accordance with law. For an enterprise to any legal way as to reduce the tax burden through, strive for taxpayer benefit maximization is the top priority. Reasonable tax planning is the series of the business activities of prerequisites, tax planning is increasingly becoming the focus of enterprise management process. This article from tax planning and preferential tax policy analysis and study of the two aspects of meaning and features both from another Angle, expounded the preferential tax policy with tax planning the relationship, and that taxpayers through actual cases were the necessity of tax planning. Meanwhile, during the process of tax planning, discusses the preferential tax policy in using various existing tax planning risk, puts forward a series of methods of reducing risk. According to the characteristics of the taxation planning in avoid risk, the premise of preferential tax policy by reasonable planning, the taxpayer has practical significance
Keywords  Tax Planning  Preferential Tax Policy  Risk

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