1. Goods and articles that are allowed to be imported and exported shall be subject to customs duties according to law.
2. The value-added tax of imported goods is collected by the customs.
3. The consumption tax on imported taxable consumer goods shall be collected by the customs.
Ton tax is collected by the customs. The customs shall issue payment vouchers when collecting ton tax. After the person in charge of the taxable ship pays the tonnage tax or provides a guarantee, the customs shall issue the tonnage tax license according to the time limit for applying for the license.
First, tax planning should pay attention to preventing risks.
Judging from the current practice of tax planning in China, taxpayers generally believe that as long as tax planning is carried out, the tax burden can be reduced and the tax revenue can be increased, with little or no consideration for the risks of tax planning. In fact, tax planning, like other financial decisions, has both advantages and risks.
1, tax planning is subjective. Taxpayers should strive to improve their subjective judgment. If they make mistakes, tax planning will evolve into tax evasion, from paying taxes and fines to criminal punishment.
2. Tax planning is conditional. All tax planning schemes are selected and determined under certain conditions, and they are also organized and implemented under certain conditions. The conditions of tax planning include at least two aspects: one is the taxpayer's own conditions, mainly the taxpayer's economic activities; Second, external conditions, mainly financial and tax policies. However, taxpayers' economic activities and tax policies are constantly changing. If the conditions change, the original tax planning scheme may not be applicable. What was legal may even become illegal, and tax planning will fail.
3. There are differences between taxpayers and taxpayers in the identification of tax planning. Whether the tax planning scheme conforms to the provisions of the tax law, whether it is successful or not, and whether it can bring tax benefits to taxpayers depends to a great extent on the recognition of tax planning methods by tax authorities.
4. Tax planning itself has a cost. Any business decision-making activity has two sides: on the one hand, it brings economic benefits to operators; On the other hand, decision-making and planning itself also require implementation costs. Tax planning may reduce the tax burden and bring tax benefits to taxpayers, but it also requires taxpayers to pay related expenses. In order to carry out tax planning, taxpayers must study the current tax laws and policies, organize the training of relevant personnel or entrust tax agencies. , these will all generate costs. If the taxpayer's tax planning cost is less than the increased income brought by tax planning, then tax planning is successful; Once the taxpayer's tax planning cost is greater than the planning income, even if the tax burden is reduced a lot, the tax planning is still a failed planning, which is not worth the candle.
Two, to ensure the standardization and legalization of enterprise tax planning behavior.
Only legal tax planning can be protected by law, and the tax plan provided by tax planning can be supported by law as long as it conforms to the legislative spirit. The nature and development process of tax planning determines that tax planning must take the road of standardization and legalization. First of all, it is necessary to establish the criteria for determining the legitimacy of tax planning, which can be from the formation of industry practices to gradual legalization, and finally clearly define the nature and components of legal planning and tax avoidance and evasion with relevant laws and regulations; Second, the rights, obligations and responsibilities of all parties concerned should be clarified. Taxpayers, as users of planning schemes and direct beneficiaries of interests, should take full responsibility for the legal issues involved in the schemes, while the providers of schemes should be bound by professional standards, and those who seriously violate the rules or laws will be punished by law. Third, strengthen the standardization and legalization of the tax agency industry, and establish standardized practice standards and supervision mechanisms.
Third, correctly define and evaluate the performance of tax planning.
When evaluating the effect of tax planning, we should pay attention to the following issues: first, the significance of tax planning is not only reflected in its own performance or level, but also in whether it helps market legal persons to achieve the overall financial goal smoothly and effectively, that is, market legal persons cannot pursue tax reduction simply for tax reduction; Second, the explicit performance of tax planning activities is not directly equivalent to its contribution to financial objectives, but should be fully incorporated and adjusted before a correct conclusion can be made. Organizing and evaluating tax planning activities should not only fully rely on the internal order of normal operation and financial management of market legal persons, but also earnestly follow the relatively independent behavior characteristics of tax planning, so that the particularity of tax planning activities and the generality of normal operation and financial management process can be organically integrated into the financial goal of maximizing the interests of market legal persons.
Four, tax planning requirements for the quality and behavior of decision makers
Market legal persons want to successfully implement tax planning, they must establish a modern tax planning operation system, and require decision makers to have financial quality and code of conduct:
1, has certain legal knowledge and can accurately grasp the critical point of legality and illegality;
2. Be able to gain insight into the economic development trend and the purpose of tax legislation, and organize the proper allocation order of financing and investment on the basis of effectively controlling various favorable or unfavorable market constraints;
We must establish modern values such as income, cost and risk. In short, the market legal person can only obtain the ideal tax planning effect by relying on the optimization of long-term interests and reasonable planning of financing and investment activities.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.