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经济合同是税务风险的主要载体,是合理避税的主要工具。日常经济活动中,无不涉及经济合同,而经济合同的某些条款会给企业带来重大的税收风险或税收利益。签合同的人不了解合同的税务风险,会无意识埋下税务地雷;签合同的人不了解合同的节税功能和应用技巧,会陷入“多交税、交糊涂税”的管理误区,甚至会做出错误的决策。针对此情况,根据企业实际,研究分析企业涉及的常见业务合同涉税风险。
Economic contract is the main carrier of tax risk and the main tool for tax avoidance. In the daily economic activities, all involve the economic contract, and certain provisions of the economic contract will bring significant tax risks or tax benefits to the enterprise. Those who sign the contract do not know the tax risk of the contract and unconsciously lay tax mines; those who sign the contract do not understand the tax saving function and application skills of the contract, and they will fall into the management misunderstanding of “paying more taxes and paying taxes” Even make the wrong decision. In view of this situation, according to the actual enterprise, research and analysis of common business contracts involving enterprises tax risks.