摘 要在中国改革开放经济发展中，企业扮演着关键的角色，发挥着重大作用，成为我国经济发展道路中的主力军。税务筹划一直都是现代企业重点关注的问题。在中国，非大型企业的税务筹划兴起时间较短，发展还处于探索阶段，所以还有许多的不足。本文以神华集团为研究对象，首先简要阐述了企业的定义，深入了解企业税务筹划含义、意义和它的特征，接着设计了企业税务筹划制作的主要方向，再考虑了企业在税务筹划中存在的障碍和风险，并探究这些企业出现的根本原因，对症下药，结合相关的理论研究成果，提出风险防范的具体措施。关键词：税务筹划风险 防范措施AbstractEnterprises play an important role in national economic construction in China, occupies an important position, is an important force in China's economic construction.Tax planning has become one of the hot issue of the enterprise. In our country, because of tax planning has just started, so there are a lot of problems Firstly, the definition of enterprise, analyzes enterprises ' tax planning definition, significance, and its characteristics, general ideas established by the proposed corporate tax planning, and then analyzes the problems faced by enterprises in tax planning and risk, and pointed out that the cause of risks and, finally, risk prevention measures.Key words: Enterpris Tax planning Development issues Prevention measures 目录前 言.............................................................1一、企业税务筹划理论概述........................................2（一）税务筹划定义..............................................2（二）税务筹划的原则企业税务筹划理论概述........................21、合法原则..................................................22、整体原则..................................................33、风险原则..................................................3二、神华集团公司税务筹划的现状和意义..........................5（一）神华集团税务筹划的现状....................................5（二）神华集团税务筹划的意义.................
