导　　师： 卢剑灵

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 广东财经大学

摘　　要： 大量纳税人通过开展有效的税收筹划获取更多的经济效益，但是税收筹划所蕴含的风险却没有得到企业足够的重视。在各种税收筹划方式中，高新技术企业税收筹划近年来被为数不少的企业选择实施。此种筹划方式同时具有风险较高的特点。高新技术企业筹划技术已经被学者进行了一定的理论研究，但是对于高新技术企业税收筹划风险的研究却还未被开展。 本论文先从税收筹划的概念、分类和特点等方面对税收筹划的基础理论进行介绍，其次从税收筹划风险的含义、产生原因、特点和分类等方面对税收筹划风险进行分析，并探讨了税收筹划风险防范的现实意义，为下文对高新技术企业税收筹划风险的研究作铺垫。然后，对高新技术企业税收筹划的技术进行介绍，对高新技术企业税收筹划风险进行深入剖析，提炼归纳此种税收筹划方式的风险点，并着重结合企业实际案例，对高新技术企业税收筹划的风险表现和风险后果进行具体的案例对照印证。最后，根据以上理论分析和案例实证的结果，提出具有针对性的高新技术企业税收筹划风险防范措施。 本文的创新之处在于，结合统计数据和实际案例，对高新技术企业税收筹划风险进行实证分析，并提出了有针对性的、具有可操作性的高新技术企业税收筹划风险防范措施，特别是针对高新技术企业税收筹划的风险特点，提出了全程控制的防范理念和具体措施，弥补了高新技术企业税收筹划风险研究的部分空白，对税收筹划风险的研究进行有益补充。 A lot of taxpayers get more economic benefits by carrying out effective tax planning,enhance the market competitiveness of enterprises. But the tax planning risk did not getenough attentions. In a variety of tax planning methods, many enterprises choose toimplement high-tech enterprises tax planning in recent years. But this kind of tax planningalso has the characteristics of high risk. High-tech enterprises tax planning has beentheoretically researched by some scholars, but the study on the high-tech enterprises taxplanning risk has not been carried out. First, this thesis introduced the basic theory of tax planning from the aspects of theconcept, classification and characteristics. Secondly, it made an analysis s on tax planningrisk from the meaning, causes, characteristics and classifications, discussed the realisticsignificance of tax planning risk prevention, to pave the way for the research below onhigh-tech enterprises tax planning risk. Then, this thesis introduced the techniques ofhigh-tech enterprises tax planning, made an in-depth analysis of high-tech enterprises taxplanning risk, concluded the risk points, confirmed the risk performances and consequencescombined with the actual case. Finally, this thesis put forward a series of high-techenterprises tax planning risk prevention measures according to the conclusions of the abovetheoretical analysis and case study. The innovation of this thesis lies in: it analyzed the high-tech enterprises tax planningrisk based on the statistical data and the actual case, and it provided targeted, maneuverablehigh-tech enterprises tax planning risk prevention measures, especially for the riskcharacteristics of high-tech enterprises tax planning, put forward the control and preventionidea and concreted measures, supplement the study on tax planning risk.

关 键 词： 税收筹划 风险 高新技术企业

分 类 号： [F275.4 F276.44]

领　　域： [经济管理] [经济管理] [经济管理] [经济管理]