In essence, tax planning is that enterprises actively use the specific provisions of tax policies to achieve the purpose of reducing tax costs. Enterprises can find specific tax provisions in tax design or tax policy and make full use of them. These specific clauses mainly include three categories: 1. Difference clause. For example, newly established service-oriented enterprises are required to pay 5% business tax. Business tax may be exempted within 3 years if the enterprise resettles laid-off workers to reach more than 30% (including 30%) of the total number of employees; Also engaged in mobile phone sales business, Unicom has to pay 3% business tax when selling mobile phones and providing telecom services, and 17% value-added tax is paid by mobile phone specialty stores (value-added tax general enterprises). Need to be careful, there is room for planning. 2. Optional terms. Tax design and tax policy stipulate different tax treatment modes, which provide taxpayers with two-way tax payment methods, and enterprises can choose a tax treatment mode with lower tax payment cost through calculation. For example, the Notice of the Ministry of Finance of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the Value-added Tax Policy for Second-hand Goods and Used Motor Vehicles (Caishui [2002] No.29) stipulates that if an enterprise sells its used motor vehicles, motorcycles and yachts subject to consumption tax, the value-added tax will be halved at a reduced rate of 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted. This policy stipulates two treatment modes, that is, tax will be paid if the original value is exceeded, and tax will not be paid if it is not exceeded. According to this clause, enterprises can calculate the relationship between different sales prices and the actual interests of enterprises in combination with the proposed sales prices, and seek the best tax payment scheme. 3. Encouraging clauses. In order to encourage or support the development of a certain industry, countries often make encouraging clauses and make decisions on tax exemption or reduction, which is usually called tax preference. When making tax planning, enterprises must make full use of these encouraging clauses to reduce the tax burden. Calculation formula planning method Any tax has a tax calculation formula. Starting with the formula, find a reasonable and legal method to reduce the tax payable. Taxable amount = tax basis × tax rate. Although the tax basis and tax rate of different taxes are different, the planning methods adopted are all from these two aspects. When the taxable income is at the critical point, if the income is more than 100 yuan, it is possible to pay thousands of dollars more in tax. The enterprise income tax rate is divided into three grades: the taxable income is less than 30 thousand yuan, and the tax rate is18%; The taxable income is between 30,000 yuan and 654.38+10,000 yuan, and the tax rate is 27%; The taxable income is 654.38 million yuan, and the tax rate is 33%. Considering only the tax rate, there is room for planning. Suppose that the taxable income of an enterprise calculated according to 65438+February 30th is exactly 100 100 yuan. If tax planning is not carried out, the tax payable of the enterprise =100100× 33% = 33,033 yuan; If the enterprise has made tax planning and paid 65,438+000 yuan for tax consultation on February 20 10, the taxable income of the enterprise is 65,438+000,000 yuan, and the taxable amount is 65,438+000,000× 27. Through comparison, it is found that through tax planning, the expenses paid are only 100 yuan, but the tax savings are 33033-27000=6033 yuan. In some cases, the organizational form planning method can not plan an enterprise organizational form, but can only be realized by setting up another enterprise. There is a typical case in the field of planning. Cattle farms process fresh milk produced by cows into colored milk for sale. Because of less investment, VAT is paid at the rate of 17%, which leads to heavy corporate tax burden. Enterprises can plan through business split, split into two, set up a cattle factory with independent legal personality, and set up the original dairy processing workshop as a dairy processing factory. Cattle farms sell their own fresh milk to processing plants, because they sell their own agricultural products, so they are exempt from value-added tax; Dairy processing plants buy fresh milk and then process it into colored milk for sale, which increases investment and greatly reduces corporate tax burden. Tax Preference Planning Law Enterprises can enjoy the benefits of tax saving if they make full use of the tax preferences given by the state. Therefore, making full use of the existing preferential tax policies is itself tax planning. When choosing tax preference as a breakthrough, we should pay attention to two problems: first, we should not misinterpret tax preference policies, abuse tax preference, or cheat tax preference by deception; Second, we should fully understand the preferential tax policies and apply according to legal procedures to avoid giving up our due rights and interests due to improper procedures. In order to accelerate economic development, encourage investment and carry out production and business activities, China's national tax law has formulated a large number of preferential tax policies, which objectively caused the tax gap between regions, industries and enterprises, and created conditions for domestic taxpayers to make use of this gap for tax planning. When an enterprise carries out technical transformation and introduces equipment, it can enjoy the tax preference of the state for imported equipment by making it import imported items with specific names. However, when enterprises introduce technology, the most crucial point is to let the tax authorities admit that it is tax-free, and strive to make the technical and economic benefit report of enterprises meet the feasibility standards of the customs.