First: First of all, I agree that you can definitely promote taxpayers to pay taxes according to law.

Second: tax planning is a formulation in recent years. It used to be called reasonable tax avoidance, mainly to let taxpayers pay less or not.

Third, the current tax planning, within the scope permitted by national laws, has achieved the goal of a win-win situation for tax enterprises. For enterprises, it is to pay as little and as late as possible within a reasonable range. For tax authorities, it is beneficial to national construction to balance taxes and actively collect taxes.

Now, let me give you an example.

The enterprise is a milk processing enterprise and has its own breeding factory. How to carry out reasonable tax planning? If the market price of milk in this enterprise is100t, value-added tax 14.53 is required.

Now, with the preferential policies of the state on agricultural products, agricultural products are not taxed, but downstream enterprises can deduct 10%, and the original enterprises are divided into two breeding plants and processing plants, so that the breeding plants can appropriately increase profits, such as 80 yuan. In this way, the gross profit of the processing plant is 20 yuan.

Now the tax has been worked out. The processing factory needs to pay 14.53 yuan. The accepted invoice can be deducted from 8 yuan, and the actual tax paid is 6.53 yuan, which saves taxes in 8 yuan and increases profits in 8 yuan.

Internal revenue service

The inland revenue department has an unbalanced tax. In order to achieve the goal of balance, they will let enterprises certify some invoices in the next month within a reasonable certification period, reducing investment; If they feel that they have done a good job, they will let enterprises quickly certify and increase investment.

Therefore, tax planning, tax enterprises win-win.