The second is to expand tax planning to all kinds of behaviors of paying less or not paying taxes, and even to include tax evasion, tax evasion and tax arrears in tax planning;
Third, within the scope permitted by law, make systematic arrangements for the tax payment of enterprises in order to obtain the greatest economic benefits.
The core of tax planning is "reasonable tax avoidance", which is also translated as "tax planning" Within the scope permitted by law, tax should be paid as little as possible through reasonable planning and arrangement of operating income in order to obtain the maximum income after tax payment.
Characteristics of tax planning
(1) legality
Carry out tax planning within the scope permitted by national laws and regulations. On the basis of observing laws and regulations, it is legal for taxpayers to choose the scheme that maximizes tax benefits from various tax payment schemes, which is in line with the legislative intent of the national tax law.
(2) Planning in advance
Before paying taxes, you must make tax planning and choose the best one from many tax payment schemes. Moreover, many factors such as operating income should be taken into account, and it is not feasible to cram temporarily, so it is necessary to plan as soon as possible;
(3) a clear purpose
The ultimate goal of tax planning is to make taxpayers get the maximum benefit after paying taxes, and its purpose is the same whether it is to pay less taxes or postpone taxes.