Tax planning is to plan the tax-related business in advance, understand the laws and regulations, and formulate a complete set of specific operation plans, which can achieve the purpose of reducing the tax burden and is reasonable and legal. Specifically, it is a financial behavior to maximize benefits by making detailed plans for business activities, investment, finance and other projects and using preferential tax policies.
Tax planning and tax evasion and other illegal acts are completely different. Tax planning itself is reasonable and legal, and does not violate the national legislative spirit and tax policy orientation. Tax planning is of great significance to taxpayers, enterprises and the development of national tax economy.
Second,? Problems existing in tax planning of individual income tax
(A) Most people lack awareness of tax planning.
There are many concepts of tax planning, and the development time in China is short, which leads to the unclear and chaotic understanding of tax planning by taxpayers, and it is difficult to establish a correct awareness of tax planning. Therefore, taxpayers are not active in tax planning, and think that this kind of behavior is illegal and will harm national interests and their own interests. This series of situations has seriously affected the effectiveness of tax planning and will hinder the development of tax planning.
(B) the risk of personal income tax planning
1, the tax planning system of personal income tax is not perfect.
In our country, the relevant system of tax planning is not perfect and the constraints are not clear enough, which leads to most people unconsciously assuming tax obligations and passively fulfilling their obligations. Under the current system, there are many problems. Only when the relevant departments improve and reform the personal income tax system can we ensure the smooth progress of tax planning.
2. Tax planning professionals are still relatively scarce.
The goal of tax planning is to maximize benefits, and the planning should be reasonable and legal. Judging from the current tax situation in China, we should make full use of relevant laws and regulations, make use of preferential tax policies, learn some professional knowledge, train professionals in tax planning, and promote the development of tax planning.
Third, improve the method of personal income tax planning.
(a) learn more professional knowledge and raise awareness of tax payment?
We should have a correct understanding of tax planning, have the concept of tax planning and learn more professional knowledge. In China, taxpayers can make tax planning in Li Yongbo's preferential tax policies and tax rates. Tax planning is reasonable and legal, in line with national policy guidance. Tax burden can be understood as disposable income in life, and reasonable tax planning can appropriately reduce tax burden.
(B) reasonable avoidance of personal income tax planning risks
1. Make clear the rights and obligations of the agent and the principal in advance before planning.
2. Improve the laws and regulations related to individual tax planning.
3. Improve the tax agency system.
4. Cultivate professional tax planning talents.
Four. conclusion
Personal income tax planning in the implementation process also need to pay attention to:
1) tax planning should be completed before the tax obligation occurs.
2) Tax planning is the cooperation between taxpayers and planners.