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On the Study of Tax-planning Risk Management

Author: WangZhenSheng
Tutor: LiHua
School: Shandong University
Course: Finance
Keywords: tax-planning identification and measurement of tax-planning risk risk management
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 543
Quote: 0
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Abstract


Tax-planning refers that taxpayers logically and legally choose and design a scheme beforehand in the various taxation projects. Based on the tax law, tax payers can take advantage of preferential policy and choose the appropriate taxation method. It is a conduct to reduce or defer the taxation burden legally.With the acknowledgement and acceptance by more and more enterprises, all kinds of tax-planning have risen all over the world. But tax-planning is a systematic project and it also has risk when it can give benefit to the enterprise. Risk and benefit coexist, and when chasing the benefit risk should not be neglected by tax-planning. If risks are neglected entirely without any precaution, it may cause serious loss in the end while its aim is to reduce the taxation burden. Tax-planning risk and risk management must be highly valued.Theoretical significance of the paper is to make up for a deficiency that the study of tax-planning risk is mostly from financial management and business management. In the paper enterprises are established as research subject that is favorable for improving the theory of tax-planning risk management. Taxation benefit brought by tax-planning is the main aim and motion of tax-planning, but tax-planning risk exits objectively because of the changes of the inner and outside surroundings of enterprises and the limitations of knowledge of tax-planning performers. It is possible to avoid tax-planning risks in practice by identifying and measuring tax-planning risk and establishing the operable scheme for tax-planning risk management. That is the practical significance of the paper.The paper is divided into five parts. Chapter one is introduction. It mainly includes significance of the paper, literature review, creation and deficiency of the paper. In the literature review, the researcher expounds overseas and civil situation of the study of tax-planning, tax-planning risk and its management.Chapter two is an overview of tax-planning risks. It first elaborates the basic tax-planning risk theory that covers definition, features and classification of tax-planning risk. Causes that lead to tax-planning risk are stated in details such as the outside economical and politic situation and administration lapse of the enterprise. Chapter three is identification and measurement of tax-planning risk. Tax-planning risk can be identified from outside and inner surroundings, inner financial decision and performing steps of tax-planning etc. Management of tax-planning risk demands for quantitative analysis and comparison of possible risks caused by tax-planning scheme in order to choose the most appropriate plan. Measuring risks and its possible loss is the reliable premise to manage the tax-planning risk.Chapter four is management of tax-planning risk. Based on chapter two and chapter three, the researcher puts forward the principles of tax-planning risk management and how to establish the design of tax-planning risk management. It mainly expounds the design to avoid risk, the design to keep risk in the enterprise, the design to manage risk loss and the design to transfer risk.Chapter five is a case study. The researcher chooses a real estate company to analyze its tax-planning risk management.Creation of the paper embodies the overall analysis and study of tax-planning risk management in the operation of enterprises, while previous researches are mainly from financial management. And quantitative analysis of risks is also the technical means creation. Deficiency of the paper is that quantitative analysis of tax-planning risk management should be improved and perfected in technical means.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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