The benefits of tax planning are not limited to the reduction of tax payable, but also include obtaining interest-free loans by delaying the payment of tax payable, thus solving the temporary problem of insufficient liquidity, and even maximizing the overall benefits by increasing tax payable.
Question 2: What is the concept of tax planning? The so-called tax planning refers to making a complete tax operation plan by planning tax-related business, so as to achieve the purpose of tax saving.
Origin: Tax planning originated in the West. /kloc-In the mid-20th century, Italian tax experts appeared, who provided tax advice to taxpayers, including tax planning for taxpayers. Tax planning is very common in developed countries, and it has already become a mature and stable industry with obvious specialization trend. At present, more than 60% of enterprises in the United States entrust tax agents to handle tax matters, while 85% in Japan. In the United States, the annual output value of tax planning consulting industry is about $654.38+000 billion.
Question 3: What is tax planning? Tax planning refers to all kinds of ingenious arrangements made by taxpayers to maximize their own interests without violating laws and regulations (tax law and other relevant laws and regulations). Tax avoidance should be the behavior of taxpayers to avoid or reduce their tax burden on the basis of knowing the tax law and its rules and regulations without directly violating the tax law. Characteristics of tax avoidance. Not illegal, planning, rights, norms. Tax saving has become tax saving, which refers to the act of paying less taxes in a legal way in accordance with tax laws and regulations and vehicle requirements. The significance of tax planning: it is conducive to maximizing tax benefits, promoting the mastery and realization of tax laws and regulations, optimizing the allocation of resources, and the rationality of tax planning: tax planning is a basic right of taxpayers. Under the premise of not violating the tax law, they have the right to engage in economic activities and obtain income, and have the right to choose survival and inflation, merger and bankruptcy; Although taxes are paid, the income obtained should belong to legal income.
Tax planning determines that enterprises can use legal means to achieve higher economic benefits by tapping their own factors. In this way, it is extremely necessary for enterprises to carry out tax planning activities in the fierce market competition.
Question 4: What is tax planning? What are the characteristics of tax planning? Tax planning is an act of reducing the tax burden of taxpayers to the maximum extent through prior planning under the premise of complying with the provisions of the tax law. First of all, tax planning must be legal; Secondly, tax planning is a kind of prior planning; Finally, the purpose of tax planning is to rationalize the tax burden of taxpayers.
Tax planning has four characteristics:
First: legitimacy. Legitimacy is the most essential feature of tax planning, and it is also the basic symbol that distinguishes it from tax evasion.
Second: planning. Planning refers to the planning, design and arrangement in advance. Taxpayers must consider tax payment as an important factor affecting financial results before conducting business activities, so as to estimate the cash flow and profits of enterprises completely.
Third: purpose. The purpose means that the purpose of taxpayer's tax planning behavior is to reduce the tax burden and obtain tax-saving income. However, the ultimate goal of tax planning is to pay attention to the total capital income of taxpayers, rather than the tax burden of individual taxes.
Fourth: professionalism. Professionalism means that tax planning is a science that integrates accounting, tax law and other professional knowledge, and tax planners must have strong professional knowledge to operate.
Question 5: What is the goal of 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 standardized 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."
The goal is clear, that is, to reduce the tax burden under the premise of legality.
Question 6: What is tax planning? Tax planning refers to the planning activities carried out by taxpayers. Specifically, it refers to the activities of tax avoidance, tax saving and tax burden transfer carried out by taxpayers for the purpose of reducing tax burden and realizing zero tax-related risk without breaking the law. The relationship between tax evasion, tax avoidance, tax saving and tax planning.
Tax planning must follow the following principles, which is the basic prerequisite for the success of tax planning.
1. legal principles
Tax planning can only be carried out within the scope permitted by law. Those who violate the law and evade tax payment responsibilities are tax evasion, which needs to be opposed and stopped. The relationship between levy and payment is the basic relationship of taxation, and the law is the criterion to deal with the relationship between levy and payment. Taxpayers should pay taxes according to law, and so should tax authorities.
2. Effective principle
Tax planning for taxpayers' related transactions should not only achieve the expected economic goals, but also optimize tax types and save taxes. This requires decision makers to have a sense of tax planning and keep sensitive judgments on daily business activities and financial arrangements. In addition, the principle of effectiveness also requires that tax planning must match the strategic objectives of enterprises, rather than planning for planning's sake. When the tax target conflicts with the enterprise target, the enterprise target should be given priority, which is easily recognized by the tax authorities.
3. Conservative principle
In the pursuit of maximizing taxpayers' financial interests, tax planning must pay attention to the principle of conservatism. Generally speaking, the greater the taxpayer's tax savings, the greater the risk. All kinds of tax reduction methods have certain risks, and the benefits of tax reduction are closely related to the risk of tax system change, market risk, interest rate risk, debt risk, exchange rate risk and inflation risk. Tax planning should minimize the risk as much as possible, and make necessary trade-offs between tax saving benefits and tax saving risks to ensure that financial benefits can be truly obtained.
4. The principle of social responsibility
Taxpayers, whether individuals or enterprises, are all members of society and should bear certain social responsibilities. For example, increase social employment opportunities, provide more consumer goods to the society, provide more taxes to the society and so on. At this time, the taxpayer's social responsibility is generally consistent with its financial interests. However, environmental pollution and waste of natural resources show that there is a contradiction between taxpayers' social responsibility and their financial interests. Taking on too much social responsibility will affect taxpayers' financial interests, but in tax planning, taxpayers' social responsibility as a member of society must be considered.
5. The principle of convenience
Taxpayers can choose a variety of ways and methods to reduce taxes, so when choosing various tax saving schemes, the schemes should be as easy to operate as possible, which is the principle of convenience in tax planning.
Question 7: What is tax planning? If the law permits, we can make plans to improve the efficiency of enterprises. There is a company that has made a tax planning plan, which is correct. It should be called Gao Weike Technology.
Question 8: What are the steps of enterprise tax planning? (A) to collect the necessary tax planning information
1, enterprise tax situation and demand analysis. The basic situation and tax payment requirements of different enterprises are different. When implementing tax planning activities, we must first understand the following basic information of the enterprise: the organizational form of the enterprise, the intention of the planning subject, the operating status, the financial status, the investment intention, the management's attitude towards risks, the needs and goals of the enterprise, and so on. Among them, the intention of the planning subject is the most fundamental part of tax planning and the starting point of tax planning activities.
2. Enterprise-related tax policies and environmental analysis. It is particularly important for the successful implementation of tax planning to fully understand the tax policies of industries and departments related to enterprises, understand and master the national tax policies and spirit, and strive for the help and cooperation of tax authorities. Conditional, the establishment of enterprise tax information resource database for use. At the same time, enterprises must understand the relevant tax-related behaviors of * * *, and make reasonable expectations for the possible behavioral responses of * * * to the tax planning scheme, so as to enhance the possibility of successful planning.
3, determine the specific objectives of tax planning. The ultimate goal of tax planning is to maximize the value of enterprises. After analyzing the information collected above, we can determine the specific objectives of tax planning and design the tax planning scheme on this basis. The specific objectives of tax planning mainly include: minimizing the tax burden; Maximize after-tax profit; Maximize the time value of obtaining funds; Minimize tax risks.
(B) Design alternative tax planning programs
The decision-makers of tax planning can begin to design the specific plan of tax planning after they have mastered the relevant information and established the goal. The design of tax planning scheme is generally carried out according to the following steps: first, it is clear about tax-related issues, that is, the nature of tax-related projects and what taxes are involved. Secondly, the tax-related issues are analyzed, that is, the development trend, consequences, the size of tax planning space, key issues to be solved and so on. Finally, design a variety of programs, that is, design multiple programs for tax-related issues, including business activities, financial operations and accounting treatment, to determine supporting programs.
(3) Analyze and evaluate various alternatives and choose the best one.
Tax planning scheme is a combination of various planning techniques, and risk factors need to be considered at the same time. After the plan is listed, a series of analysis must be carried out, including: 1. Legitimacy analysis: the first principle of tax planning is legality principle, and the designed plan should be analyzed first to avoid legal risks; Second, feasibility analysis: the implementation of tax planning requires many conditions, and enterprises must evaluate the feasibility of the plan, including the choice of implementation time, the quality of personnel and the prediction of future trends; Third, target analysis: each design scheme will produce different tax payment results, and whether this tax payment result meets the established goals of the enterprise is the basic basis for planning scheme selection. After analyzing, comparing and evaluating various schemes, the best scheme is selected.
(D) the implementation of tax planning scheme
After the tax planning scheme is selected and approved by the management department, it will enter the implementation stage. An enterprise shall, according to the selected tax planning scheme, make corresponding treatments or changes to its taxpayer identity, organizational form, place of registration, industry, economic activities and accounting treatment, and record the benefits of the planning scheme.
(five) to monitor, evaluate and improve the tax planning scheme.
In the process of tax planning, we should monitor the existing problems in time. Then use the information feedback system to evaluate the effect of the planning scheme, and check whether its economic benefits and final results meet the tax planning objectives. In the process of implementation, there may be differences with the expected results due to execution deviation, environmental changes or defects in the original planned design. These differences should be fed back to the decision makers of tax planning in time and the planning should be improved.
Question 9: What are the principles of corporate tax planning? I. Principle of Legitimacy Enterprise tax planning is an enterprise management behavior that taxpayers adjust the business, investment and financial management activities of enterprises without violating the national tax laws, so as to reduce the tax burden of enterprises and obtain the maximum economic benefits. Tax planning is different from tax evasion because it is a legal act under the premise of complying with relevant national tax laws and regulations. Paying taxes according to law is the obligation of every legal person and natural person. National laws and regulations do not tolerate any unit or individual, and national laws do not allow all kinds of tax evasion. The Tax Administration Law stipulates that if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. As corporate taxpayers, the tax base, location, time limit, tax rate and taxpayer are different, so if tax planning is carried out, the tax burden of enterprises may be different. In addition, our country's tax law is still not perfect, and it is impossible to make every taxable item dead, including those that can be reduced by adjusting business practices. However, for whatever reason, the premise of tax planning for enterprises is legal, and all illegal acts cannot be called tax planning. In order to carry out tax planning, enterprises must first abide by the relevant tax laws and regulations of the state, which requires all parties involved in tax planning to be familiar with the various tax laws and regulations of the state. Only on the basis of understanding and observing the laws can tax planning be carried out effectively. Second, the principle of pre-planning Enterprise tax planning must be carried out in advance. Once the business activities of an enterprise occur, various tax obligations of the enterprise also arise. At this time, taxpayers feel that the tax burden is heavy, and any planning is futile and can't stand the inspection of the tax authorities. It is illegal to make tax planning in advance, which is just the opposite of the after-the-fact accounting of enterprise accounting. Article 63 of the Tax Administration Law stipulates that taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or charge expenses on account books or fail to report or conceal income, or refuse to declare or pay taxes falsely after being notified by the tax authorities, or fail to pay or underpay the tax payable, are considered as tax evasion. Once the business happens, the tax obligation will follow. The planning at this time is nothing more than changing some original documents. It is difficult to avoid tax evasion at the place of business performance, valuation or false business preparation. Fakes are inspected by tax authorities. Only by calculating the comprehensive tax burden of different business behaviors in advance and adjusting the business mode in advance can the corporate tax burden be reduced without breaking the law. Third, the goal principle, like doing other things, enterprises should set a task goal in advance. Before planning, we must understand and analyze the tax environment in which the enterprise is located, such as tax types, applicable tax rates, tax burdens, economic business processes, local tax rates, and industry characteristics. On this basis, we should grasp the existing problems, consider the possibility of planning, and make plans to achieve what goals. With the goal, we can choose the means to achieve the goal, whether by delaying tax payment, transferring tax burden or adopting other reasonable tax avoidance methods to achieve the goal. For a simple example, if some enterprises sign contracts with customers to increase sales, they will give dealers a certain percentage of their annual sales as a reward, which is the profit of dealers. Once the contract is signed, it will become the sales expenses of the enterprise, and the value-added tax generated will be borne by the enterprise. As long as this policy is stipulated in the contract as a price concession and reflected in the sales invoice of the enterprise, it is reasonable and legal to transfer out the value-added tax, and it also achieves the purpose of reducing the tax burden. Four. General principles Corporate taxation is a comprehensive work. Enterprises should not only pay value-added tax, but also pay resource tax, income tax, stamp duty and other taxes. The reduction of a certain tax amount may affect the increase of other taxes. In tax planning, we should fully consider the overall tax burden (or cash outflow) of enterprises, especially between affiliated enterprises. The state has also formulated many preferential tax policies when formulating a tax law, and it may cost a certain amount to enjoy these preferential tax policies, whether it is a big cost or a big preferential policy. We have to make a comparison, and we can't lose sight of one thing and lose sight of another. In a word, tax planning is a highly professional work, which is protected by the national tax law. Enterprises should legally avoid taxes under the guidance of these principles, and cannot reduce the tax burden in violation of laws and regulations. ...
Question 10: Nouns explain what tax planning is. The so-called tax planning refers to making a complete tax operation plan by planning tax-related business, so as to achieve the purpose of tax saving.
The content of tax planning includes five aspects: tax avoidance, tax saving, avoiding "tax trap", transferring planning and realizing zero risk.
Tax avoidance planning is a concept relative to tax evasion, which means that taxpayers use loopholes and gaps in the tax law to obtain tax benefits by non-illegal means.
Therefore, tax avoidance planning is neither illegal nor legal, but somewhere in between, which is a kind of "not illegal" activity. There is a certain controversy about the planning of this way in the theoretical circle. Many scholars believe that this is a contempt for national laws and should be killed with a stick. However, the author believes that although this kind of planning violates the legislative spirit, the important prerequisite for its success is that taxpayers seriously study tax policies and recognize laws in the form of legal provisions, which is essentially different from tax evasion in which taxpayers do not respect laws. The tax authorities should not ignore the taxpayer's planning, let alone think that it is tax evasion and give legal sanctions. What the country can do should be
Tax payment plan
It is time to constantly improve tax laws and regulations, fill gaps and plug loopholes, so that similar situations will not happen again, that is, to take anti-tax avoidance measures to control them. Tax saving means that taxpayers use a series of preferential policies such as threshold, exemption amount, tax reduction and exemption, and inclined control policies such as tax punishment to achieve the purpose of paying less state taxes through ingenious arrangements for enterprise financing, investment and operation. This kind of planning is one of the components of tax planning, which has long been recognized by the theoretical circle and supported by all aspects of the country.
Avoiding "tax trap" means that taxpayers should pay attention not to fall into some tax policy provisions that are considered as tax traps in their business activities.
For example, the Provisional Regulations on Value-added Tax stipulates that goods or services with different tax rates should be accounted for separately. If it is not accounted for separately, the value-added tax rate is higher. If people do not make tax planning in advance for business activities, they may fall into the "tax trap" set by the state, thus increasing the tax burden of enterprises.
Tax transfer planning refers to an economic activity in which taxpayers transfer their tax burden to others by adjusting the prices of the goods they sell, so as to reduce their tax burden. Because transfer planning can achieve the purpose of reducing their own tax burden, people also bring it into the category of tax planning.
Tax-related zero risk refers to a state in which the taxpayer's production and operation accounts are clear, the tax return is correct, the tax is paid in full and on time, there is no tax violation, or the risk is minimal and negligible.
When it comes to tax planning, it is generally believed that it refers to the behavior of enterprises or individuals to directly reduce their tax burden through various means. In fact, this understanding is quite one-sided. Because, in addition to reducing the tax burden, taxpayers will not get any tax benefits directly, but they can avoid tax-related losses, which is equivalent to realizing certain economic benefits. This state is tax-related zero risk. In my opinion, realizing tax-related zero risk is also an important content of tax planning.