利益和风险总是相伴而生的,由于税收筹划的特征之一是事先谋划,未来总有一些不确定的因素影响筹划结果。近些年,税务机关的税收管理手段的变革,如纳税评估制度的推广和行政审批制度的改革,为税收筹划增添了新的风险因素。 Interests and risks are always accompanied. As one of the characteristics of tax planning is planned in advance, there are always some uncertainties that will affect the outcome of the planning. In recent years, changes in the tax administration of tax authorities, such as the promotion of the tax assessment system and the reform of the administrative examination and approval system, have added new risk factors to tax planning.