Reasonable tax avoidance refers to the economic behavior of taxpayers to reduce tax payment through legal means and methods when permitted by law. The key to this definition is that taxpayers are within the scope permitted by the tax law. 1. Reasonable tax avoidance of personal income tax 1, provident fund tax avoidance 2, insurance tax avoidance 3, investment fund 4, education savings The staff of Chaoyang District Taxation Bureau said that purchasing provident fund, insurance, funds, education savings and other tax avoidance methods are all proper ways. 2. Precautions for reasonable tax avoidance 1. Legitimacy means that tax planning can only be carried out within the scope permitted by law. Tax evasion in violation of laws and regulations is tax evasion. The relationship between levy and payment is the basic relationship of tax, and tax law is the same criterion to deal with the relationship between levy and payment. There is no doubt that taxpayers should pay taxes according to law, and so should tax authorities. But in reality, under the condition of abiding by the law, enterprises often have a variety of tax payment schemes with different tax burdens to choose from. Enterprises can reduce tax burden and increase profits through decision-making, and tax planning becomes possible. 2. Planning means planning, designing and arranging in advance. In real economic life, the tax obligation is usually lagging behind: turnover tax is paid after the transaction behavior of the enterprise; No income tax shall be paid before the income is realized or distributed; Property tax is paid only after the property is acquired, which objectively provides the possibility of making plans in advance before paying taxes. In addition, business, investment and financial management activities are multifaceted, and tax laws and regulations are targeted. Taxpayers and taxpayers are different, and the tax treatment is often different, which shows taxpayers that they can choose a lower tax burden. If business activities have occurred and the tax payable has been determined, it is not tax planning, but tax evasion. 3. It is a purpose to express the tax benefits of "tax saving". This has two meanings: First, choose a low tax burden. Low tax burden means low tax cost and high capital recovery rate; Another meaning is to delay the tax payment time (different from the tax arrears that violate the tax law). Delaying the tax payment period may reduce the tax burden (such as avoiding high marginal tax rate) and the cost of capital (such as reducing interest expenses). Either way, the result is tax savings. From the origin and definition of tax planning, we can see that tax planning is not only an important way to maximize the profits of enterprises, but also a way to improve the management level of enterprises, and it is also an important content of decision-making by enterprise leaders, which is the fundamental reason for the rapid development and popularization of tax planning activities in western developed countries. In a word, tax planning is the best combination of enterprise behavior and government policy intention in enterprise management. Successful tax planning can not only make the operator bear the lightest tax burden, but also realize the policy intention given by the government in tax laws and regulations. Therefore, in a sense, even from the standpoint of government macro-control, tax planning activities should be encouraged, at least not prohibited.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, and the balance after special additional deductions, special additional deductions and other deductions determined according to law, is the taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.