1, the difference between tax planning and tax avoidance Because tax avoidance and tax planning are difficult to distinguish, there are great differences in the legal definitions of tax avoidance and tax planning internationally. The tax law requires it to bear its statutory tax obligations, as long as it is not illegal, it should be allowed. The concept of tax avoidance in China is not expressed in law, but scattered in tax policy documents and people's theoretical research articles. The general view is to oppose illegal tax avoidance and acquiesce in legal tax avoidance;

2, the difference between tax planning and tax evasion, tax planning and tax evasion are essentially different. Tax planning means that taxpayers make use of tax laws and policies without harming national interests when the tax law allows. On the contrary, it promotes the development of production by saving taxes, enhances the development potential of taxpayers, and makes taxes find new growth points. The government should not oppose this kind of behavior.

People's Republic of China (PRC) tax collection management law

Article 52

If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not impose a late fee.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the conscription period may be extended to the year when Wufeng Brigade served its sentence.

For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.