Calculation method of tax saving income = (tax payable-actual tax paid) * income

Tax saving, also known as tax planning, generally refers to taxpayers using legal means (policy skills, calculation and analysis, accounting policies, etc. ) to achieve the purpose of not paying taxes or paying less taxes. When there are a variety of tax payment schemes to choose from, taxpayers choose the way of minimizing tax burden to deal with financial, commercial, trading and other affairs;

Extended data

Tax saving characteristics

First, on the premise of complying with tax policies and regulations. Tax saving is carried out under legal conditions and is the best choice after comparing and analyzing the tax laws formulated by the government.

Second, it conforms to the policy and legislative intent. Taxpayers make the best use of the preferential policies inherent in tax law to enjoy their own interests through tax saving, and the result is the legislative intention of preferential policies in tax law. Therefore, tax saving itself is the carrier of preferential policies to achieve macro-control purposes.

Third, planning is needed. Tax saving requires taxpayers to fully understand the current tax law knowledge and financial knowledge, and make reasonable and legal plans in combination with the all-round financing, investment and operation of enterprises. Without planning, there is no tax saving.

Fourth, there are various forms of expression. Due to the differences of tax laws and accounting systems in different countries, the tax-saving behaviors of countries all over the world are also different. Generally speaking, the greater the difference of a country's tax policy between regions and industries, the greater the choice of taxpayers, and the more diverse the forms of tax saving.

The difference between tax avoidance and tax saving

Although there are many similarities between tax avoidance and tax saving, and it is difficult to distinguish them strictly in practice, there are still differences between them.

1, tax avoidance is against the legislative spirit, and tax saving is in line with the legislative spirit.

In other words, tax-saving activities that conform to legal consciousness and their consequences are consistent with the original intention of the tax law. Instead of affecting the status of tax law, it will strengthen the status of tax law, thus making the macro-control carried out by the authorities using tax law more effective and worth promoting.

2. Tax avoidance is equivalent to tax evasion in a sense.

Tax avoidance is an illegal means to evade tax obligations, so to a certain extent, it is as harmful to the national tax law as tax evasion. The direct consequence is that the national fiscal revenue will be reduced, and the indirect consequence is unfair tax system and social corruption. Therefore, the state needs to adjust and regulate by means of anti-tax avoidance, while tax saving does not.