注册纳税筹划师论文纳税筹划师论文：注册税务师的企业涉税零风险论

注册纳税筹划师论文纳税筹划师论文：注册税务师的企业涉税零风险论 注册纳税筹划师论文纳税筹划师论文: 注册税务师的企业涉税零风险论 企业应定期对纳税情况进行诊断，诊断的目的是使企业在涉税事项上呈零风险状况，做到最佳纳税，既不多缴也不少缴。企业在营运过程中既面临政策信息风险、业务流程风险、灵活处置风险、 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 安排风险等多缴税的风险;也面临故意偷税风险、空白漏税风险、弹性寻租风险、纳税筹划风险等少缴税的风险。涉税零风险理论就是要消除企业在这两方面的风险。 最佳纳税、涉税零风险，不仅仅是为了防止企业多缴税，做到合理避税，也包括防止和减少企业少缴税的风险。少缴税了，一旦被查出来，就有可能是偷税、漏税等，将面临罚款，并且会被 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 在有不良行为的企业黑名单系统中，对企业今后的发展和企业的形象都是极为不利的。 纳税是财务的核心工作之一，企业不应该等到问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 发生以后再去找注册税务师，而应该在事前定期与注册税务师沟通，请他们对企业进行诊断。这种诊断的目的是使企业在涉税事项上呈零风险状态，做到税既不多缴也不少缴。 多缴税的风险 企业多缴税，可能是多方面原因引起的，总体来看有以下4方面原因会导致多缴税的风险: 1. 政策信息风险 多缴税很多时候是因为政策信息上的缺失，也就是信息不对称，尤其是不太会利用优惠政策信息所造成的。很多企业经营者往往shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 只关心与自己经营业务相关的少数税收优惠政策，实际上与自己所在的整个产业相关的优惠政策都需要全面收集。由于产业间都是相联系的，特别是上下游的联系尤为紧密，所以把视野扩展到行业之外，可以了解更多的税收政策信息，认真解读这些信息，对避免政策信息导致的纳税风险至关重要。 秦池酒厂倒闭的思考 通过分析有关秦池酒走向没落的信息，我们可以发现秦池酒厂倒闭与他们没有很好对待政策信息的变更并及时做出调整有很大关系: 其一，政策改变， 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 所有档次和价位的酒每瓶缴纳消费税0.5元。对酒厂而言，正确的应对方式应该是提高产品档次和价位，这样才能够使税负占产品价格的比重降低，从而降低企业税负，比如四川“全兴大曲”从中低档品牌战略转向“水井坊”高档品牌战略就是一个非常成功的 案例 全员育人导师制案例信息技术应用案例心得信息技术教学案例综合实践活动案例我余额宝案例 。但是秦池却完全忽视了该政策信息，仍然大量生产低价酒，没有及时向高档酒转变，企业税负较同业竞争对手大大增加，竞争力大大削弱。 其二，以前勾兑酒作为原材料时可以抵扣增值税，后来国家推出新规定:勾兑酒不再抵扣增值税。在政策推出之前，秦池的酒大部分都是使用勾兑酒来生产，在政策出来前后秦池没有及时调整生产的组织结构。 由于秦池并没有对税收政策变化引起足够的重视，仅这两条税收政策就使秦池每年多缴纳大量税费，不堪重负，成为导致企业倒闭shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 的一项重要因素。 对于政策信息风险，没有特别具有针对性的办法来解决。只有广泛收集政策信息，尤其是围绕自己的产业去收集，或是专门聘请专业人士帮助收集、分类，认真解读，做出提前应对之策，才有可能规避政策风险。 2. 业务流程风险 避免政策信息风险的关键是如何收集情报、如何解读情报的问题，而业务流程的调整则是针对政策的变化，对企业的业务流程进行的调整。如果不能依据政策信息变化及时对业务流程进行调整，就会产生业务流程风险。 比如上面案例中提到的秦池酒厂，在政府的税收政策出现变化以后，企业应该对自己的业务流程进行调整，比如升级产品、创造新品牌，改造生产线、创办新企业、专门打造一个新概念，提升品牌档次等。这些业务流程改造都是因为政策信息发生变化所必需进行的。政策信息是可观外在的东西，而业务流程的调整则是企业自己能掌控的。当政策信息法生变化后，企业的业务流车国内也应随之做出恰当的改变。 纳税筹划的最简单分解就是解读政策信息，并据此调整业务流程。常用的筹划方法就是这两者之间的结合，其中90%的纳税筹划都属于业务流程调整，而财务对筹划的科目进行处理，只占10%左右。所以税收筹划不仅仅是财务的部门事情，更是老总应该决策的战略问shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 题。 如何适应政策信息改造企业作业流程 上海有一家做手套的民营企业，其产品90%销往美国。有一年，美国突然对中国出口到美国的手套等纺织品加收40%的惩罚性关税，许多同行业的竞争对手无计可施纷纷退出该行业。就在该企业生死存亡命系一瞬之际，企业老板找到该条款原文，发现关税惩罚率分为两种:一种是产成品出口美国，是成价竞争;另一种是半成品出口美国，是成量竞争。如果按半成品出口美国，惩罚力度只有成价竞争的1/3。于是，该企业开始调整业务流程，将手套盒子打开，然后把左手手套集中起来出口，右手手套也集中起来出口，在海关验货时全部为半成品。到达目的地后只要重新装一下盒子就可以正常销售了。于是该企业产品仍然能够顺利出口到美国市场。 3. 灵活处置风险 由于税法执法过程中有很大的灵活性，这种灵活性有的是政策法规的灵活性，有的是人为的灵活性。这种灵活性很可能使企业的税负也具有了人为的灵活性。人情税、关系税、权利税削弱了法律税的地位。 面对这种灵活处置风险，企业可以根据实际情况，采取以下3个步骤来应对: 首先，计算灵活缴税的数目和严格按照税法缴税的数目，相比较后，如果灵活缴税的数目较低，此时就不会存在灵活处置风险，所以就不妨采用灵活缴税方式;但是如果灵活缴税的数目较高，则不能够shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 接受这种灵活缴税方式，此时就会存在灵活处置风险。 其次，对于灵活处置风险，可以采取书面形式，并联系同行，联络行业协会，共同向税务部门反映，严格按照税法程序来征税。 最后，如果上述方法无效，则可以通过专门的税务师事务所来解决。因为，如果采取书面沟通或公开解决的方式均无效，可以有两种方式继续努力:一是通过向税务部门行贿，二是通过税务师事务所来解决。相对于行贿的法律风险，后一种方法要更为妥当，所以聘请税务师事务所来解决这些问题，相当于给企业建立了一道防火墙，可以防患于未然。 4.制度安排风险 所谓制度安排风险，是指出于制度的原因而使纳税人愿意多缴税。因为多缴税有好处可占，税内损失可以税外去补。 制度安排风险下的多缴税案例 部分国企为了完成所谓的利润指标、为了粉饰成绩，企业领导人达到升迁的目的，虚报利润，明明是亏损，却为了操纵股价或获得奖励而虚增利润，这就是自愿多缴税的典型例子。这种多缴税对公司来说无疑是有害无益的。 外商通过提供设备来筹建合资公司时，常常对设备价值高估，尽管对设备价值高估越多，设备进口所需缴纳的关税和增值税越多，但是外商还是愿意缴纳这部分税收，因为它只需要出很少的现金就可以取得相当份额的企业股份。少缴税的风险事实上，多缴税有时是一种shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 战略性、谋略性的东西，而且这种情况大多是制度原因导致的，而 少缴税的风险 实际上属于法律风险。 1.故意偷税风险故意偷税，属于违法行为，达到一定比率或一定额度就构成犯罪。我国对故意偷税的有形、无形的惩罚是相当严重的，它给企业和其领导者造成的法律风险、经济风险、道德风险将给企业的进一步发展带来严重影响。 2002年11月4日，最高人民法院关于偷税、抗税的刑事法律解释明确规定:如果在纳税期内，偷税的金额超过1万元人民币，而且偷税金额达到在该纳税期间内应缴税金额的10,以上，当上面两个条件同时具备时，就意味着这种偷税行为不仅仅是违法，而且构成犯罪。企业管理者应该对“故意偷税”的法律规定有明确的认识。 2.空白漏税风险 在某些情况下，企业没有就相关事项缴税或没有缴足税费，且并不是出于主观故意，这种情况下出现的少缴税被称为空白漏税，而不属于偷税。空白漏税和偷税的性质完全不一样，其对应的出之也是完全不同的。所以企业一旦出现少缴税的情况，应定要弄清原因。 为了证明企业少缴税是属于空白漏税，而不是属于偷税行为，企业可以采用以下2个手段: (1)要求税务部门举证。如果税务部门在举证过程中，找不到相关的法律条文，那就说明是立法空白。既然存在立法空白，税务部门就不能够将企业的少缴税行为认定为偷税。 shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider (2)不同的司法解释是否冲突。对于少缴税行为的认定，可能会同时存在不同的司法解释，不同解释之间如果存在冲突，就会出现无法认定的情况。此外，对于同一司法解释，如果出现解释歧义，也就是说对这个司法条文的解释，纳税人持有一种理解，而稽查部门持有另一种理解，这两个理解也许是“公说公有理，婆说婆有理”，而实际上真正的司法解释要义可能双方都没说到。这时也属于无法认定的情况。既然无法认定，也就无法确定偷税行为。 上述两种方法，是根据法律的缺陷来合理维护企业自身的利益。尽管有这种无法律规定和有不同司法解释现象的存在，但税务部门可能仍然会按偷漏税来处理，这就是空白漏税风险。 3.弹性寻租风险 我们提倡企业与税务机关保持良好的关系，但绝不能去搞行贿等违法行为，要控制好风险。税务人员在行使职权过程中往往有一些“自由裁量权”，特别是对某些优惠政策的给予与否等等存在政策理解和政策掌握上宽严程度的不同，企业往往就能向他们寻租以获得好处。 但是随着制度建设越来越透明，立法水平越来越高，税务部门人员素质的提高，这种以少缴税为目的的弹性寻租空间越来越小，风险会越来越大。这就是利用政策弹性和执法弹性寻求短期利益的弹性寻租风险。 4.纳税筹划风险 尽管纳税筹划是合理节税的第3条途径，但是我们也要认识到纳shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider 税筹划本身也有风险。其一，纳税筹划投入后，税务部门不认可，而 将其归入偷税之列，不能依法予以确认;其二，纳税筹划人过度自信 导致不合理使用法律条文;其三，聘请中介进行纳税筹划，可能导致 内部商业机密的泄漏。 shall not exceed the level of stator core, or arc skateboards, protection of stator plate rollover may occur), reasonable to generally should be centralized. Avoid layout vulnerable to mechanical damage, damp, vulnerable to corrosion and vibration, ensure as far as possible with the platform stairs, lifting devices, cover plates, electrical enclosures and other intervals at arm's length. Piping support and hanger set weight of the weight and its insulation shall meet reasonable piping displacement, increase system stability, prevention of pipeline vibration displacement in operation. Process piping support and hanger spacing are shown in table 1. Process piping in the drain pipe must have a certain slope (about 0.002-0.004) to drain. Enter the pipe should be smooth flow to the lateral, intake manifold into the expansion tank should be considered order, low pressure or high pressure drop near the expansion tank inlet. Pipe deflection and expansion must be considered the absorption problem, consider the natural direction of the pipeline using the small pipe to achieve thermal expansion compensation and, if necessary, consider