Editor's Note: Pay taxes in accordance with the law, fulfill obligations in accordance with the law, and pay taxes in full and on time in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Administration and its specific tax rules. Only on this basis can reasonable tax avoidance be carried out, which can be regarded as the right of enterprises and recognized and protected by law and society.

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Reasonable tax avoidance refers to the economic behavior of taxpayers to reduce their tax payment through legal means and methods when permitted by law. Carefully arrange business activities and financial activities through non-illegal means, try to meet the conditions stipulated in the tax law, and achieve the purpose of reducing tax burden.

Paying taxes according to law is the obligation of small and medium-sized enterprises. Tax obligation is mandatory and unpaid, and any form of tax evasion, tax evasion and tax refusal will be punished by law. However, due to the high tax rate and heavy burden on enterprises in China, tax payment has become a fatal link that restricts the profitability of small and medium-sized enterprises. In order to make more money, many small and medium-sized enterprises do everything possible to evade taxes and fees and engage in relations between tax collectors; Some take risks and do some tax evasion activities. Once caught by the regulators, they will spend money to invite people through the back door. Some enterprises violate the provisions of the tax law, and will be fined for not paying taxes, and they will also pay late fees. The tax situation of small and medium-sized enterprises can be summarized as follows: fools evade taxes, fools evade taxes, barbarians resist taxes, and smart people evade taxes. For small and medium-sized enterprises, it is not illegal to pay less taxes, and reasonable tax avoidance has become an important issue to control costs.

Reasonable tax avoidance means that taxpayers take legal measures to evade their tax obligations and reduce tax expenditures on the premise of observing tax laws and paying taxes according to law. Reasonable tax avoidance is to flexibly use different tax rates and tax payment methods stipulated in the current tax law on the basis of detailed research on laws and taxes, so that more profits created by enterprises can be legally retained by enterprises. Legal tax avoidance is qualitatively different from tax evasion, tax evasion and tax fraud. Legal tax avoidance is the economic right that enterprises should have.

There are more than 400,000 foreign companies approved to be established in China, and a considerable number of foreign companies transfer profits through various tax avoidance means, resulting in large-scale losses of foreign companies, with losses exceeding 60% and annual losses exceeding 654.38+02 billion yuan. According to the tax law, future profits can make up for last year's losses. Therefore, China needs to reduce the income tax of foreign enterprises by about 30 billion yuan every year. Enterprises invested by multinational companies such as Motorola and Hewlett-Packard in China all have special "tax managers" with an annual salary as high as 500,000 yuan and a large number of departments, which should arouse the deep thinking of small and medium-sized enterprises.

The premise of reasonable tax avoidance for enterprises is:

Pay taxes according to law, fulfill obligations according to law, and pay taxes in full and on time in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Management and its specific tax rules. Only on this basis can reasonable tax avoidance be carried out, which can be regarded as the right of enterprises and recognized and protected by law and society.

In accounting and tax practice, taxpayers can reasonably use the "not illegal" content in the tax law, which is conducive to promoting the tax reform from the perspective of tax law construction itself. Because the contents of "allow", "disallow", "should" and "shouldn't" in the tax law actually make enterprises get both "shouldn't" and "disallow" contents. It is these legal "should not" and "not allowed" contents that constitute the basis and ways for enterprises to avoid taxes legally and illegally.

In accounting and tax practice, we found that "not allowed" and "not allowed" were successfully used in tax law at home and abroad. For every specific taxpayer, understanding, analyzing, researching and practicing reasonable tax avoidance can not only directly bring economic benefits and monetary income to the taxpayer, but also help the taxpayer to correctly establish the legal concept, pay taxes according to law and improve the quality of the taxpayer.

Reasonable tax avoidance is different from tax evasion. It is not a violation and trampling on the law, but on the premise of respecting and observing the tax law, based on the detailed understanding, analysis and research of the law and tax, it is the discovery and utilization of the imperfection and unique defects of the existing tax law. At the same time, reasonable tax avoidance helps to ensure that * * * and law enforcement departments can find out the problems existing in the tax system and tax law in time. Further improving the tax system and tax law according to the practice of social and economic development and tax collection and management will help realize the standardization of economic life and social life, establish and improve the legal society, help China to connect with the international community in the WTO family, and help the healthy development of China enterprises.