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Why should enterprises do tax planning?
"Tax planning" is also called "reasonable tax avoidance". It originated from 1935 British "Commissioner of Inland Revenue v. Grand Duke of Winster" case. Sir Lin Shuyu, a member of the British House of Lords who participated in the case at that time, made this statement about tax planning: "Everyone has the right to arrange his own business. If some arrangements made according to the law can pay less taxes, then he cannot be forced to pay more taxes. " This view has been recognized by the legal profession. After more than half a century's development, the normative definition of tax planning has gradually formed, that is, "within the scope permitted by law, through the prior planning and arrangement of business, investment and financial management activities, the economic benefits of tax saving can be obtained as much as possible."

(A) is conducive to the efficient choice of enterprise economic behavior, enhance the competitiveness of enterprises.

1 is conducive to increasing the disposable income of enterprises.

2. It is beneficial for enterprises to obtain the benefits of deferred tax payment.

3. It is beneficial for enterprises to make correct investment, production and management decisions and obtain the maximum tax benefits.

4. It is beneficial for enterprises to reduce or avoid tax penalties.

(two) is conducive to the realization of the legislative intent of the national tax law, give full play to the role of tax leverage, increase national income.

1, which is beneficial to the implementation of national tax policies and regulations.

2, is conducive to increasing fiscal revenue.

3, is conducive to increasing the country's foreign exchange income.

4. Conducive to the development of tax agency industry.