“Every change leads to the economy, and every settlement depends on finance.” We are constantly racking our brains to increase revenue and reduce expenditure, increase revenue and reduce expenditure, strengthen internal management, improve overall quality, and constantly explore ways to open up the power market. New ways and so on. With the intensification of reform and the regulation of national tax policies, as the saying goes: "Fools evade taxes, stupid people evade taxes, wise people avoid taxes, and wise people plan. Tax planning has an increasing impact on the economic benefits of enterprises. Below I Let’s talk about the importance of tax planning from some examples

1. Grasp the pulse of tax policy and reasonable planning is an important part of financial management

Tax planning is mainly through advance. Legally choose to arrange relevant economic activities to achieve legal and reasonable tax avoidance, reduce corporate tax burdens, and maximize corporate profits. How to make full use of tax policy and regulatory resources, develop and strengthen the strength of enterprises, and maximize through reasonable tax avoidance. Reducing tax costs and seeking legitimate economic benefits should be our concern.

Let’s start with an old building that my company handles in order to revitalize funds. The office building is ready to be disposed of. It has been negotiated with the same unit, and the other party has offered 3 million yuan. Regarding how to deal with this issue, the bureau leaders held several meetings and made some plans for sales or long-term leasing: If it is a long-term lease, the rent is 3 million, (free of charge to the lessee when due). The taxes involved include real estate tax, land use tax, business tax, urban construction and surcharges, and stamp duty. The total tax burden is 17.5%, and the tax to be borne is 531,000 yuan. The accounting treatment is as follows

(1) Debit: bank deposit 300

Credit: other business income 300

(2) Debit: other business costs 16.2

Credit: Taxes payable - Business tax payable 15

Taxes payable - Urban construction surtax 1.2

(3) Borrow: Production cost - Power supply cost - Fee 36.9

Credit: Taxes payable - property tax payable 36

Taxes payable - land use tax 0.6

Bank deposit - stamp duty 0.3< /p>

If sold directly for 3 million, the original value of the building is 5 million and the accumulated depreciation is 2.6 million: the tax burdens involved include business tax, urban construction surtax, land value-added tax, and stamp tax. The entries are as follows:

(1) Debit: Fixed assets liquidation 240

Accumulated depreciation 260

Credit: Fixed assets 500

(2) Debit: Bank deposit: 300

Credit: Fixed assets liquidation 300

(3) Debit: Fixed assets liquidation 16.2

Credit: Taxes payable - business tax and surcharges payable 16.2

(4) Borrow: Liquidation of fixed assets 43.8

Credit: Non-operating income 43.8

(5) Borrow: Liquidation of fixed assets 13

Credit: Taxes payable - land value-added tax 13

(6) Debit: Fixed assets liquidation 0.15

Credit: Bank deposits - stamp duty 0.15

The total taxes and fees payable are 293,500 yuan. It can be seen from the above calculation results that the sale plan will create greater profit margins for the company, regardless of the use of funds or tax burden, but it requires a lot of work and the procedures are quite cumbersome, such as: old houses and According to regulations, the assessed value of a building must be assessed by a real estate appraisal agency established with government approval based on replacement cost. The assessed price must be reported to the local tax authority for confirmation, and within seven days after the signing of the real estate transfer contract, the tax authority must go to the tax authority where the property is located. The agency handles tax returns and submits house and building property rights, land use certificates, land transfers, real estate sales contracts, real estate appraisal reports and other information related to the transfer of real estate to the tax authorities. Through the above comparative analysis, our bureau reasonably saved RMB 237,500 in taxes in this transaction.

The usual tricks of tax evasion and evasion are "big head and small tail", "implantation of flowers and trees", "hiding the truth" and other tricks, which are despised by the majority of taxpayers and are not tolerated by tax law. There is an essential difference between reasonable tax avoidance and this. Tax evasion and tax evasion refer to the behavior of taxpayers who violate tax policies and regulations and deliberately evade tax obligations. It is an illegal or even criminal act. Tax planning is the behavior of taxpayers, under the premise of tax laws, making reasonable use of tax policies and regulations to reduce or eliminate tax burdens and maximize corporate value. It is a behavior advocated by modern corporate management. Judging from the time when the behavior occurs, tax evasion and tax evasion are carried out after the taxable behavior has occurred. It is the concealment, falsification, omission and intentional delay of established tax obligations. It has the characteristics of ex post facto and fraud, while tax planning is The advance planning and arrangements for business operations, investment, and financial management made before the occurrence of tax obligations have the characteristics of advance planning. Tax planning is an economic behavior that is in line with national policy guidance and encouraged by the state. It is a legitimate business method protected by national laws. It is a reasonable, reasonable and legal behavior based on the tax law. This These are the qualities and skills that taxpayers should have.

2. Tax planning is an effective way to reduce corporate tax risks

First of all, starting from the 2006 value-added tax inspection, our county’s state tax bureau proposed that our unit’s value-added tax The tax burden is lower than that of other counties. They have not found out the reasons that affect the value-added tax from the income, costs, and line losses. Finally, they decided to implement a value-added tax assessment and collect national taxes on the issue of low value-added tax burden in our bureau. With the consent of the bureau, I proposed that we investigate the reasons ourselves. I learned from the information, field surveys, and inquiries that the main reasons affecting the tax burden were: the wholesale price of electricity in our county is higher than that of other counties, and the proportion of agricultural electricity consumption is It is very large, and industrial development is very slow. This is mainly due to the fact that the two major factories, Erhua Chemical Factory and MSG Factory, are in a state of shutdown or semi-suspended production. In this price adjustment, residents’ daily electricity consumption has not increased, while other items have increased by 0.044 yuan. The income from electricity charges is not large, so under the premise of the same amount of electricity, the sales revenue is relatively low, the cost of electricity purchase is high, and the resulting tax burden is also low. The tax authorities also mentioned that one of the 3.4 million yuan in our main business income has not been paid in taxes. They asked us to pay 578,000 yuan in value-added tax and prepared to double the fine on us. This income was returned by the provincial company. We asked the municipal power supply company and the provincial electric power company for instructions on the income from the loan repayment of the rural power grid. According to regulations, we should not pay taxes, but the county tax bureau insisted on taking out the documents. After checking the information from many parties, we finally found out that there was an error in the accounting. It is a mistake. The superior authority made a mistake in allowing it to be recorded as main business income. This income should be recorded as subsidy income. (The subsidy income of the electrical industry department includes: fiscal return of value-added tax and loan repayment income.) It is a technical accounting treatment. Mistakes. Through coordination with the tax department, this income was adjusted to subsidy income-returned to rural power grid loan repayment income, avoiding nearly one million yuan in expenditures. The above analysis shows that different financial processing methods for the same business will produce different results. Reasonable tax planning is one of the effective ways to reduce financial risks.

Secondly, starting from the issue of approval for the disposal of overstocked inventory, my unit has a batch of materials that have been overstocked for a long time and have depreciated in value. The book value is 500,000 yuan, and the estimated sale value is 200,000 yuan (excluding tax). If the disposal will result in a loss of 300,000 yuan, does the pre-tax deduction of this loss require the approval of the tax authorities? On this issue, I reviewed the information and consulted the tax authorities. According to the "Administrative Measures for the Pre-Income Tax Deduction of Enterprise Property Losses" and the national Article 6 of Order No. 13 of the State Administration of Taxation (2005) stipulates that property losses incurred by enterprises in the sale, transfer, and sale of assets during business management activities, normal wear and tear of various inventories, and normal scrapping of fixed assets when they reach or exceed their useful life Property losses incurred during liquidation should be deducted in the current period in which the relevant property losses actually occurred. That is to say, the business complies with the provisions of this article. The losses caused by the disposal of assets do not require approval. They only need to be reported to the tax authorities for filing, and taxpayers can do so on their own. Declaration of deductions, so we exclude the impact of natural disasters, wars and other force majeure factors and human management responsibilities, and dispose of the assets after filing with the tax authorities.

If you fail to pass the investigation and blindly rely on the tax authorities, and after approval, it will be treated as an abnormal loss, and the input tax should be transferred out of 51,000 yuan (30*17%). The actual deficit is 351,000 yuan, and the batch will be sold. The inventory needs to pay a value-added tax of 34,000 yuan (20*.17%). The total value-added tax paid is 85,000 yuan; if no approval is required, it is a normal sales business, and the input tax included in the purchase of this batch of inventory is not required. After the transfer, only 34,000 yuan of value-added tax on the sale of the inventory was required. Judging from the final reflection of the loss, the profit was affected by 51,000 yuan. Reasonable tax avoidance should be based on the current tax laws and related laws. On the premise of being familiar with the tax laws, we should use the tax flexibility of the tax system components to reasonably avoid taxes and choose the optimal tax plan. The most basic principle or most basic feature of reasonable tax avoidance is to comply with tax laws or not violate tax laws. This is the key to distinguishing it from tax evasion, tax evasion, tax resistance, and tax fraud.

From the above two examples, it can be concluded that tax planning is to take advantage of the continuous changes in tax policies and economic adaptability to reduce the tax burden of enterprises and maximize their economic benefits. Financial management is not simply about calculating accounts, nor is it just a matter of paying as little tax as the tax authorities tell us to pay. It requires us to use our brains, knowledge, and wisdom to manage and plan.

3. Discuss the impact of tax planning on economic benefits from the differences between tax laws and accounting systems

Different accounting treatment methods under different accounting policy choices will result in different tax burdens. plan. The goal of corporate tax planning is to reduce tax burden and maximize after-tax profits.

First, start planning from the asset impairment provision project: According to the provisions of Article 20 of the "Enterprise Accounting System" and in accordance with relevant standards and accounting standards, enterprises should regularly or at least at the end of each year, prepare for Conduct a comprehensive inspection of each asset, reasonably predict the possible losses of each asset, and make asset impairment provisions for each possible asset. Let’s take the bad debt reserve as an example to talk about the benefits of delayed tax payment:

For example: The debit balance of accounts receivable of a power supply enterprise at the end of 2007 was 12 million yuan. At the same time, a bad debt loss of 20,000 yuan occurred in February 2007. It was written off with the approval of the relevant tax authorities; it was recovered in September 2007 The confirmed bad debt loss is RMB 10,000. It is assumed that the income tax rate is 33% and there are no other tax adjustments.

Corporate accounting can reasonably determine the method of accruing bad debt provisions based on its actual situation, which can be based on a percentage of the balance of receivables, the aging analysis method, or the use of sales. Goods percentage method. The method of making provision for bad debts is determined by the enterprise itself. In order to improve the quality of accounting information and improve the authenticity of accounting, it is generally advisable to use the percentage of accounts receivable balance method for enterprises with serious historical debts, and for enterprises with relatively large sales in the current period. For many companies, it is better to use the percentage of sales method. Assuming that the company fully uses the allowance method to set aside 5‰ of bad debt reserves, it can deduct 60,000 yuan before tax. If the enterprise adopts the direct write-off method, it can include the bad debt loss of 20,000 yuan in administrative expenses in February 2007 and deduct it. When the confirmed bad debt loss of 10,000 yuan is recovered in September 2007, the taxable income should be increased. 10,000 yuan. In 2007, bad debt losses of RMB 10,000 were actually deducted before tax. The enterprise uses the allowance write-off method to include an amount of up to 60,000 yuan in administrative expenses. If other conditions remain unchanged, if the allowance write-off method is used, an additional taxable income of 50,000 yuan will be deducted in 2007 compared with the direct write-off method. This alone will reduce the income tax paid by the enterprise by 16,500 yuan. .

It can be seen that when the tax law allows, the bad debt loss allowance write-off method should be chosen, which can delay the payment period of corporate income tax, thereby reducing the burden on the enterprise, increasing the enterprise's working capital, and reducing the current period's liabilities. The amount of taxable income is equivalent to enjoying an interest-free loan.

Tax planning does not allow companies to take advantage of accounting standards and use asset impairment provisions as a "bomb shelter" to adjust or manipulate profits at will. This distorts the original intention of accounting standards to provide for asset impairment provisions. It is necessary to respect the authority of tax laws.

Using the principle of prudence, it truly and completely reflects the financial status, operating performance and changes in financial status of the company, and provides useful information for decision-making to investors, creditors, managers and other users of the company's accounting statements. It is a financial accountant. The general principles that must be followed in accounting, at the same time, are the full utilization of corporate cash flow and resources, and also reflect the benefits of planning to minimize tax payments and postpone tax payment time. Therefore, it is suggested that managers should pay attention to the impact of tax planning on the economic benefits of enterprises, and should not only consider the immediate target profit but ignore the long-term development and operating risks of the enterprise.

Secondly, the treatment of advertising expenses and entertainment expenses affects accounting profits: the tax law stipulates that the above expenses incurred by taxpayers in each tax year have a deduction ratio according to regulations. According to the tax law, the excess amount should be increased. The amount of taxable income is the difference between the tax law and the accounting system. Some transfer these overspending expenses to welfare fees payable, squeeze out welfare fees, and some transfer them to profit distribution-undistributed profits and other self-owned funds. In this way, enterprises It is undoubtedly an advance payment of taxes, and it violates the authenticity of accounting. Therefore, accountants must follow the principle of objectivity and record every business truly and correctly. Any differences with the tax law will also be adjusted when paying taxes ( Tax returns) without adjusting the accounts cannot affect the authenticity of the company's statements and account books. Moreover, from the perspective of tax planning, it is not the best choice for the company and does not have the effect of planning. Tax planning, in addition to using various means in accordance with the law to reduce the company's taxes In addition to the burden, tax planning purposes can also be achieved through methods such as obtaining the time value of funds. For expenses listed within limits, enterprises should choose accounting policies that are favorable to the enterprise in order to obtain tax deferral.

Finally, there is the issue of depreciation of fixed assets that affects profits. Fixed assets have attracted attention because of their large value and complex situation. The tax authorities are checking the legality of their accounting and compliance with tax laws. As an enterprise, it is a bit unforgivable that the omissions and inertia of the work affect the time of recording the accounts. The rural power grid project of the power sector involves a wide range of areas, is large in volume, and spans a long time. If the accounts are not recorded in time, the authenticity of the profits will be seriously affected. , at the same time, the enterprise also has to bear interest expenses and pay income tax. According to the provisions of Article 15 of the Accounting Law of the People's Republic of China and the State Council and Article 10 of the Accounting Standards for Business Enterprises, although it has been delivered for use, the final accounts for completion have not yet been processed. For a project, generally from the date it is delivered for use, the tentative valuation is transferred to fixed assets based on the project final account, cost or project cost and other information, and depreciation is calculated in the next month. During the company inspection, it was discovered that some units are not waiting for completion. After the final accounting report comes out, the invoices are issued and then entered into the account. Some units have completed the project long ago, but because they did not settle the settlement in time, it has been listed in the account of the project under construction for several years. There are also other units that have not entered the account due to pure laziness. What's more, if you deliberately delay the accounting time in order to complete the assessment indicators of your superiors, according to the tax law, depreciation is allowed. If you do not transfer it to fixed assets in time, you will not be able to accrue depreciation. Failure to mention depreciation will not only be detrimental to the enterprise, but also pay more income tax. , and violates the accounting principle of recording losses that actually occur. I have made plans for the second phase of the rural power grid project in our county. The depreciation will be increased by more than 3 million yuan every year. If the withdrawal is delayed, an additional income tax of 990,000 yuan will be paid (of course, if there is a profit). Through the planning, it will be for my unit that year. Increase economic benefits by one million yuan, depreciation has a leverage adjustment effect on corporate profits to a certain extent, so depreciation is also the focus of corporate tax planning.

To sum up, enterprises must not only save taxes reasonably, but also pay attention to the authenticity of accounting. They must also accept new challenges from time to time, continue to learn, and adapt to the complexity and variability of tax laws in a timely manner. Through learning, The continuous cycle of improving the law, understanding the law, and using it will enhance their awareness of consciously paying taxes in accordance with the law and establish a new concept of tax payment. Through reasonable and legal tax planning, it helps to improve the business management level and financial management level of enterprises. Improve the economic efficiency of enterprises and achieve the purpose of maximizing profits.