西南石油大学学报(自然科学版) ›› 2005, Vol. 27 ›› Issue (1): 90-92.DOI: 10.3863/j.issn.1000-2634.2005.01.024

• 石油机械工程及其它 • Previous Articles    

Risk and Prevention of Tax Planning

CHEN Bing1 HONG Qi-fu2 ZHANG Yu1

  

  1. Southwest Petroleum Institute, Chengdu Sichuan 610500, China
  • Received:2004-03-02 Revised:1900-01-01 Online:2005-02-20 Published:2005-02-20
  • Contact: CHEN Bing

Abstract:

Tax planning may benefit the development of petroleum enterprise, meanwhile it brings about some risk that can not be negligent. The article introduces the definition of tax planning, describes the possible risk in tax planning, and deeply analyzes uncertain factors provoking the risk, at last the measures of prevention of tax planning risk, and has some potential reference value to the real production and management of petroleum enterprise.

Key words: tax planning, tax saving, tax avoidance, risk

CLC Number: