Dissertation on Consumption Tax 1: On Tourism Consumption Tax Policy
First, tourism consumption and its characteristics of stimulating domestic demand and the focus of tax policy to stimulate tourism consumption
In the early days of reform and opening up, the special economic zones established in China were mainly investment zones, which were intended to attract investment; Now, like Hainan International Tourism Island, it focuses on attracting consumption, which is called the special tourism consumption zone. The "Decision of the Central Committee on Several Major Issues of Comprehensively Deepening Reform" adopted by the Third Plenary Session of the 18th CPC Central Committee puts forward the key points. Expand inland border opening, support inland cities to open more international passenger and freight routes, and allow key ports along the border, border cities and economic cooperation zones to implement special methods and policies in personnel exchanges, processing logistics and tourism. ? This shows that the construction of tourism consumption special zones may continue to advance, and the corresponding stimulating effect on tourism consumption will be more fierce and effective. The main factors restricting tourism consumption are residents' income level, leisure time and the attractiveness of tourism consumption products. Although the per capita income level of Chinese residents is constantly improving, due to the existence of rigid expenditures on pension, housing, medical care, education, etc., especially the expectation of these expenditures, some residents, especially the majority of rural residents, are still unwilling to pay due to insufficient income level. Yes? Consumption, or even if you have the ability to spend temporarily? Dare? Consumption; Because the paid vacation system has not been effectively implemented, and the annual vacation is too concentrated, it is difficult to travel, the attraction of tourism products is not enough, and the tourism environment needs to be improved, resulting in poor tourism experience, which makes residents not? Willing? Consumption. As one of the main macroeconomic policy tools of the country, the tax system and policies have an important impact on promoting the development of tourism and the expansion and upgrading of tourism consumption. The optimization of tax system arrangement and policy design is an important way to promote the development of tourism productivity, improve the connotation quality of tourism industry and optimize the tourism development environment. With the deepening of tax reform, the vitality of tourism market is further stimulated, and the activity of factors is obviously enhanced. Tax policy plays an important role in promoting the development of tourism and stimulating tourism consumption accordingly. The focus of tax policy to promote tourism consumption is to improve tourism consumption by changing the three major factors that restrict tourism consumption, that is, how to increase per capita disposable income, how to increase the time available for tourism and how to introduce tourism products that are attractive to consumers, including the improvement of tourism infrastructure and the provision of characteristic products involving various elements.
Second, the main tax policy reasons that restrict tourism consumption and the main tax policies that stimulate tourism consumption
On the whole, China has not yet formed an independent and systematic tourism tax system at the national level. From the perspective of optimizing the operating environment of tax policy, the decision-making level needs to further unify thoughts and raise awareness on the important issue of promoting tourism development and stimulating tourism consumption through tax means, strengthen coordination and linkage between finance and taxation departments and other departments, and strengthen policy convergence and coordination, so as to optimize the operating environment of tax policy to promote tourism development and tourism consumption upgrading. At present, there are still many shortcomings in tourism-related tax systems and policies, which can not fully and substantially meet the needs of promoting tourism economic development, especially stimulating tourism consumption. For example, there is still a lack of relevant preferential tax policies in tourism infrastructure construction, tourism investment and financing, etc. The tax burden of tourism has the potential to be lowered; Taxation has great room for system and policy optimization in promoting the internal balance and optimization of tourism industry, promoting the supply of high-quality tourism products, enhancing the connection between tourism and related industries and giving full play to comparative advantages. For example, the tax policy has not paid enough attention to the balanced development of outbound tourism, inbound tourism and domestic tourism, and lacks due support for new tourism formats and new tourism consumption models, and there is also a lack of corresponding tax policy support system for tourism consumption special zones and comprehensive reform pilot zones; In terms of directly stimulating tourism consumption, there are no direct tax measures for enterprises, institutions or individual residents; There is no relevant policy to promote paid vacation and encourage the supply of new tourism products (such as self-driving and RV camp construction); For stimulating tourism and shopping, especially for production and consumption? Recommended list of tourist goods? The listed commodities also lack tax incentives; The tax refund system for shopping has been implemented in Hainan Island, and the amount of duty-free shopping has also been increased. However, the tax refund system for inbound tourists has not been established, and there is no study on how to launch symbolic goods representing the national image and local characteristics that can be consumed by inbound tourists from the perspective of national strategy. Therefore, it is necessary to systematically study the tax policies and measures to promote tourism consumption from the perspective of top-level design and the implementation of the statutory principle of taxation.
1. From the supply point of view
Promote the development of tourism itself through tax policy measures, so as to provide personalized, characteristic, diversified and fashionable tourism consumption products that attract residents' tourism consumption, and make residents? Willing? Conduct tourism consumption. Tax support is mainly different forms of tax expenditure, mainly to stimulate tourism investment and regulate market failure: First, we should study and formulate preferential policies for tourism investment. For example, the interest on corporate bonds issued by tourism enterprises is exempt from personal income tax; Investment in tourism projects can enjoy a tax exemption policy for several years from the profit-making year, or enjoy a certain percentage of credit from the payable enterprise income tax; Because the promotion of tourism products is of special importance, the tourism promotion expenses should be fully deducted before tax; Due to the high investment risk and uncertain benefits of the new tourism format, certain tax relief should be given in the early stage of the development of the new tourism format, such as income tax relief for self-driving and RV camp construction projects. Second, it is necessary to further reduce the corporate income tax rate of tourism enterprises and enterprises engaged in rural tourism, red tourism and eco-tourism in the central and western regions. Applying preferential tax rate within a time limit is not only a measure to balance the differences in tourism development in different regions, but also an important means to balance the development of regional economy, which has strong social benefits. Third, it is necessary to improve the cost deduction standard of personnel training, financing and other aspects in the accounting of tourism tax payable, and reduce the tax burden of tourism enterprises. Fourth, we should improve the income tax system of tourism mergers and acquisitions, actively promote the listing of tourism enterprises and the merger and integration of assets, guide large-scale tourism enterprises to develop in the direction of moderate collectivization and market centralization, and optimize the structure among different enterprises within the tourism industry. The fifth is to optimize the internal structure of the tourism industry. For example, the guidance of tourism consumption demand will form a tourism consumption pattern that pays equal attention to international tourism, domestic tourism and outbound tourism, establish a reasonable tourism product structure, and enhance the convergence and coordination between tourism products.
2. Encourage the development of featured tourism commodities through taxation and improve the shopping tax rebate system.
China's domestic tourism shopping income in 20 13 years is about 700 billion yuan. Guo Fa [20 14]3 1 put forward:? By 2020, the total domestic tourism consumption will reach 5.5 trillion yuan? . What did the 2009 Opinions put forward? Vigorously develop tourism shopping and increase the proportion of tourism commodities and souvenirs in tourism consumption? . Since then, China's tourism shopping, tourism commodities and tourism souvenirs have developed by leaps and bounds, and the proportion of tourism shopping income in total tourism income has also increased year by year. At present, the proportion of national tourism shopping income in total tourism income is close to 30%, but there is still a big gap compared with the proportion of 40%-60% in developed countries and regions. When the proportion of tourism shopping in tourism consumption in China rises from less than 30% to the lowest point in developed countries? When it accounts for 40%, the consumption will reach 2.2 trillion yuan, which will bring great social and economic benefits to China and have great influence and significance on changing the development mode and expanding domestic demand. Is it included in the tax? Recommended list of tourist goods? The R&D expenses of some commodities can be regarded as the R&D expenses of scientific and technological enterprises plus deduction, and the publicity expenses of tourism commodities can also be deducted according to the facts. It is necessary to speed up the study and formulation of the shopping tax rebate system for inbound foreign tourists. Europe, Australia and other countries already have a very mature tax refund system for foreign tourists when they leave the country for shopping. With the surge in the number of Chinese tourists visiting Europe and the increase in shopping expenses, European countries have also introduced a lot of tax rebates for Chinese tourists? Convenience? Measures, such as providing on-site tax refund, providing Chinese service and even directly providing one-stop tax refund service. China's tax collection and management and customs management already have the corresponding conditions, but due to the lack of tax refund system and attractive goods, the income from foreign tourists' shopping is not much. We should choose certain shops as designated enterprises for duty-free shopping as soon as possible, set up tax refund counters in shops or customs, and determine the tax refund process and quota to stimulate tourism shopping.
3. From the perspective of providing travel time
Encourage all units and enterprises to implement the paid vacation system through certain tax measures, and let residents? Yes? Conduct tourism consumption. Although the relevant laws of our country have stipulated the paid vacation system, it still takes some time to really implement it. During the transition period? For example, within three years, the enterprise income tax is allowed to be charged to double the salary expenses during the vacation period before tax. For enterprises that avoid the peak period of statutory holidays, take paid holidays with staggered peaks and enjoy a certain proportion of employees, a certain proportion can be deducted before enterprise income tax according to the total wages of employees.
4. From the perspective of increasing disposable personal income
Preferential measures for personal tourism consumption should be improved to make residents? Yes? Conduct tourism consumption. Improving residents' income level is the fundamental way to expand tourism consumption. It is one aspect to increase the number of relevant employees and gradually improve their income level from the perspective of tourism, and it is another aspect from the perspective of tax incentives for tourism-related expenditures. For example, if an enterprise provides a group tour for its employees or an enterprise provides part or all of its travel expenses, a certain limit can be set to exclude it from the scope of individual taxable income; Tourism enterprises can double the pre-tax deduction in order to attract tourists to issue travel vouchers free of charge; When gradually implementing the personal income tax system combining comprehensive and classified, we can consider allowing individual residents to deduct a certain amount of tourism consumption expenditure before personal income tax every year; Encourage tourism consumption credit, and the interest paid on tourism consumption credit is allowed to be deducted before tax; Accelerate the improvement of medical education for the aged and other reforms to provide confidence and confidence for residents' tourism consumption.
5. Establish a special tourism consumption zone (or free tourism trade zone)
Or directly incorporate the concept of special tourist consumption area into the concept of free trade area), and improve relevant tax policies. Should the border tourism consumption special zone be regarded as the same? Domestic customs clearance? , the implementation of closed management, zero tariff rate in the region, zero tax rate for shopping. Corresponding policies should be formulated to promote consumption. Besides zero tax rate, suitable new tourism industries should be launched in special consumption zones and corresponding tax policies should be formulated. Especially in key border ports and border cities, preferential treatment should be implemented from visa-free entry to shopping management. It is also possible to establish a similar special consumption zone in the Mainland. Although it is difficult to completely close, it is also possible to add duty-free shops and improve the tax refund procedures. Formulate preferential policies to encourage mainland residents to go shopping and spending in tourism consumption special zones, such as continuing to increase the amount of duty-free goods purchased from Hainan outlying islands.
6. cooperate? Belt and Road? strategic vision
Study the tax differential treatment of inbound tourism, outbound tourism and domestic tourism, appropriately adjust the tourism structure of Chinese residents, and narrow the tourism trade deficit. Yes, involved? Belt and Road? Some countries can encourage their nationals to travel and relax the quota of duty-free entry items. In view of the fact that the number of outbound tourists in China in 20 14 years has greatly exceeded 1 100 million, while the growth of inbound tourists is slow, we can properly control non-tourism according to diplomatic needs. Belt and Road? The flow and total amount of outbound tourism in the country, such as considering imposing a certain special consumption tax on outbound tourists; At the same time, we will strictly control the number of duty-free goods that Chinese residents bring into the country after traveling abroad, and impose tariffs on luggage in strict accordance with the tariff regulations. Cooperate with expanding the scale of duty-free shops in China, increasing the purchase quota of duty-free goods, and encouraging shopping in special tourist consumption areas to promote the consumption of domestic tourist goods.
Dissertation 2 of consumption tax: On the influence of consumption tax planning on other taxes.
First, the impact of consumption tax planning on value-added tax
(A) the relationship between consumption tax and value-added tax
In China's current tax system, consumption tax is a commodity tax levied on specific consumer goods and special consumption behaviors according to the turnover, while value-added tax is generally levied on ordinary goods in all aspects. Under normal circumstances, on the basis of the general collection of value-added tax, consumption tax is to levy another tax on specific consumer goods and special consumption behaviors that need to be restricted and controlled according to the consumption turnover. The specific collection of consumption tax in China mainly focuses on the production link, and there are some special provisions in the entrusted processing, import and retail links. According to the basic provisions of the current consumption tax law, the calculation of consumption tax payable is mainly divided into three ways: ad valorem levy, specific levy and compound levy. Generally speaking, its tax basis is the same as that of value-added tax. However, when self-produced taxable consumer goods are used for exchange of means of production and consumption, investment in shares and debt repayment, value-added tax is calculated according to the average price of similar taxable consumer goods, and consumption tax is calculated according to the highest price of similar taxable consumer goods.
(B) the impact of consumption tax planning on value-added tax
Under the calculation method of ad valorem rate of consumption tax payable, the taxable amount of taxable consumer goods is the sales amount multiplied by the applicable tax rate. On the other hand, the output tax of VAT is the same as that of consumption tax, both of which are based on sales excluding VAT. If the tax basis is reduced due to the consumption tax planning, the output tax of VAT will definitely decrease in the same direction.
In the general sales form, because the tax basis of consumption tax and value-added tax output tax is the same, the tax burden of consumption tax and value-added tax changes in the same direction. For special sales forms, it cannot be generalized.
For consumption tax as sales behavior, value-added tax may also be treated as sales, such as using self-produced or commissioned taxable consumer goods for collective welfare, etc. In this case, both consumption tax and value-added tax are paid, and based on the same tax basis, the tax burden of consumption tax and value-added tax increases and decreases. On the other hand, if the consumption tax is treated as sales, and the value-added tax does not need to be treated as sales, for example, the self-produced or commissioned taxable consumer goods are used by management departments, and this economic activity only needs to pay the consumption tax without paying the value-added tax, then the tax burden of the consumption tax will not have any impact on the value-added tax. Similarly, in some economic activities, only value-added tax may be regarded as sales, while consumption tax is not regarded as sales, such as selling taxable consumer goods on a commission basis, and only value-added tax is paid without consumption tax. The two are independent of each other, and the tax planning of consumption tax has no influence on the tax burden of value-added tax.
Second, the impact of consumption tax planning on property tax
(A) the relationship between consumption tax and property tax
According to the provisions of China's consumption tax law, consumption tax refers to a turnover tax levied on consumer goods and specific consumption behaviors according to the consumption turnover. The real estate tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house. There is no intersection between consumption tax and property tax, and there is no direct connection between them. However, based on special economic and business activities, for example, when the cost of taxable consumer goods related to housing is included in the cost of housing, the change of consumption tax burden will have an impact on the property tax burden.
(B) the impact of consumption tax planning on property tax
The correlation between consumption tax and real estate tax is low. In the actual production and operation process, only special economic activities can link the two, and under these special economic and business activities, the consumption tax burden and real estate tax burden change in the same direction, which will reduce the consumption tax burden and the real estate tax burden in the same direction.
Case 1
Company A is a wooden floor production enterprise in a city, and it is going to build an office building for its own use at the beginning of 20 15. The company is going to use a batch of solid wood floors with a cost of100000 and an average selling price of1100000 (excluding tax) for building construction. Try to analyze whether the consumption tax involved in this economic activity has an impact on the property tax.
Scheme: The cost for an enterprise to obtain a fixed asset includes all reasonable expenses incurred before it reaches the scheduled usable state, such as labor expenses, material costs, related taxes and fees, etc. The economic activities involved in the above cases are that enterprises use self-produced taxable consumer goods for projects under construction, which should be treated as sales. The cost of this batch of solid wood flooring and the consumption tax involved should be included in the cost of the office building, but not included? Business tax and surcharges? Therefore, it will lead to an increase in the cost of the building, making the consumption tax and the property tax burden change in the same direction, and the corporate income tax burden change in the opposite direction.
The question that needs attention is, will it be fully implemented from May 20 16 1 day? Camp reform? After that, there are no non-VAT taxable items. For self-produced taxable consumer goods used in construction projects, the VAT part will not be treated as sales. And? Camp reform? Previously, the value-added tax regarded as sales was also included in the cost of the office building.
Therefore, the cost of this economic activity included in the office building is:
? Camp reform? Before: 100+ 1 10? 5%+ 1 10? 17%= 124.2 (ten thousand yuan)
? Camp reform? After: 100+ 1 10? 5%= 105.5 (ten thousand yuan)
Third, the impact of consumption tax planning on land value-added tax
(A) the relationship between consumption tax and land value-added tax
Consumption tax is different from land value-added tax. Consumption tax is mainly levied in the production process, while land value-added tax is a tax levied on units and individuals who have gained value-added income when transferring the right to use state-owned land and the property rights of buildings and other attachments on the ground with compensation. At the same time, the calculation of tax payable is also very different. According to the basic provisions of the current consumption tax law, the calculation of the taxable amount of consumption tax is mainly in the production process, which is divided into three ways: ad valorem, specific quantity and compound levy, while the land value-added tax is taxed at a progressive rate. In practical work, the quick deduction method can generally be used to calculate the taxable amount of land value-added tax, that is, the value-added amount multiplied by the applicable tax rate MINUS the deduction item amount multiplied by the quick deduction coefficient. It can be seen that the deduction item is the key factor to determine the amount of land value-added tax. These two taxes are not directly related. Only under special economic activities, the change of value-added tax burden brought by consumption tax planning will also affect the land value-added tax.
(B) the impact of consumption tax planning on land value-added tax
Generally speaking, there is no direct connection between consumption tax and land value-added tax. In the process of taxpayers' actual production and operation, they can only be connected when special taxable consumer goods are regarded as sales and other economic activities occur. Under these special economic and business activities, the consumption tax burden and land value-added tax burden change inversely. Taxpayers can reduce the consumption tax burden while making the land value-added tax burden rise reversely through consumption tax planning. Therefore, tax planning must be balanced and comprehensively measure the overall tax burden, not just the single tax burden.
Fourth, the impact of consumption tax planning on enterprise income tax
(A) the relationship between consumption tax and enterprise income tax
Enterprise income tax is a kind of tax levied on the production and operation income and other income of enterprises and other income-earning organizations in China. The taxable income of enterprise income tax is calculated on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the money is received or not. The basic calculation formula is: taxable income = total income-non-taxable income-tax-free income-various deductions-losses of previous years allowed to be made up. However, the consumption tax in the current period belongs to the category of business tax and additional items, in which business tax and additional items include all taxes and additional items except enterprise income tax and value-added tax that can be deducted. Based on the above definition and the relevant provisions of the tax law, the change of consumption tax burden will inevitably affect the enterprise income tax.
(B) the impact of consumption tax planning on enterprise income tax
Consumption tax belongs to in-price tax, and the consumption tax generated by taxpayers in the current period should be included in business tax and surcharges, which, as deductions of taxable income, will inevitably have a certain impact on enterprise income tax. In this case, assuming that other conditions of taxpayers remain unchanged, if the consumption tax planning reduces the tax burden of consumption tax, and the business tax and additional amount also show a downward trend, the taxable income will increase due to the reduction of deduction items, and the enterprise income tax will increase inversely with the reduction of consumption tax. On the other hand, if the business tax and additional amount show an upward trend, the taxable income will decrease due to the increase of deduction items, and the enterprise income tax will decrease inversely with the increase of consumption tax. As for the consumption tax planning method of reducing income and deferring tax payment, the consumption tax amount and the tax amount said by the enterprise will decrease at the same time due to the reduction of the income amount confirmed in the current period, showing the same change.
Dissertation 3 of consumption tax: On the tax planning scheme of consumption tax
I. Overview of tax planning
1. The meaning of tax planning
This paper holds that the purpose of tax planning is not only to reduce the tax burden, but to maximize the overall benefits of enterprises, and even the reduction of tax burden will lead to the reduction of enterprise value, so it is meaningless to pursue the reduction of tax burden. In China, represented by the viewpoint in Tax Planning edited by Professor Liu Rong, it is considered that tax planning refers to a tax-related management activity of enterprises, in which taxpayers choose a tax-related plan to maximize the overall economic benefits and deal with production, operation, investment and financial management activities at the height of strategic management of enterprises, on the premise of complying with national laws and tax regulations.
2. Feasibility analysis of consumption tax planning
On the one hand, the existence of preferential tax policies. Preferential tax policies are explicitly stipulated by the state, including not only tax reduction and exemption policies stipulated in the tax law, but also applicable tax treatment methods that are beneficial to taxpayers, such as the choice of depreciation methods, pre-tax deduction methods, tax collection and management methods, etc. On the other hand, the sound development of China's tax system. With the continuous development of economy and the continuous improvement of China's tax system, the awareness of tax payment in the whole society has been continuously improved. At the same time, China's tax system is gradually in line with international practice, which promotes the research of tax planning and the improvement of the level of employees, and makes more taxpayers willing to reduce the tax burden through tax planning. Therefore, in the long run, consumption tax planning is feasible.
Second, the specific plan of consumption tax planning
1. Plan the tax basis of consumption tax.
According to the basic provisions of the consumption tax law, there are three main methods for calculating consumption tax: ad valorem, ad valorem and compound ad valorem. The first is the planning of packaging. Relevant provisions of consumption tax: if taxable consumer goods are sold together with packaging, if the packaging is not sold together with the product at a fixed price, but a deposit is charged, the deposit should not be incorporated into the sales. If the packaging is not sold with the product at a fixed price, then the enterprise can save the consumption tax in the packaging business. The package is sold with the product without pricing, and the deposit collected in this way is not included in the sales of consumer goods. The second is the planning of commercial discounts. The tax law stipulates that when an enterprise adopts commercial discount, if the discount amount and sales amount are indicated separately on the same invoice, the consumption tax can be calculated according to the discounted net amount; If the discount amount is invoiced separately, no matter how it is handled financially, the discount amount shall not be deducted from the sales amount. Therefore, enterprises can indicate the sales amount and discount amount in the same invoice according to the provisions of the tax law, which can reduce taxable sales and achieve the purpose of tax saving.
2. Planning the consumption tax rate
There are two kinds of tax saving problems in terms of tax rate: one is the planning of concurrently operating taxable consumer goods with different tax rates. The tax law stipulates that a number of consumer goods with different tax rates should be sold separately. If taxable consumer goods with different tax rates are not calculated separately or combined into packaged consumer goods for sale, the higher tax rate shall apply. If an enterprise wants to save consumption tax, it can sell consumer goods with the same or similar tax rate in a package way, or it can assemble products of different brands into a package for sale. The second is the planning of mixed sales. According to the tax law, the mixed sales of enterprises engaged in the production, wholesale or retail of goods and enterprises mainly engaged in the production, wholesale or retail of goods and engaged in non-taxable services are regarded as the sale of goods, and value-added tax should be levied. Enterprises can consider setting up an after-sales service department to provide services to customers, and separately account for the income from services and pay taxes.
3. Planning for tax deduction.
The tax law stipulates that if consumer goods subject to consumption tax are used for the continuous production of consumer goods, the consumption tax paid by taxable consumer goods can be deducted according to the regulations by using the quantity used in the current production. Taxable consumer goods that are allowed to deduct paid taxes can only be consumer goods bought from industrial enterprises according to regulations, and all paid taxes on consumer goods bought by commercial enterprises cannot be deducted. Enterprises should buy taxable consumer goods directly from manufacturers as far as possible, which not only reduces the expenditure cost, but also deducts the tax paid, thus helping enterprises to reduce the tax burden.
4. Planning of export tax rebate
According to the tax law, enterprises should separately calculate and declare taxable consumer goods for export with different consumption tax rates. If the applicable tax rate is unclear, all the consumption tax amounts shall be calculated from the low applicable tax rate. Enterprises shall separately account for taxable consumer goods with different tax rates when declaring export tax rebates. Through analysis, for that production enterprise with more export business, we can consider setting up a foreign trade subsidiary with independent account, in which the production enterprise will sell taxable consumer goods to the foreign trade subsidiary and pay consumption tax, and then the foreign trade subsidiary will export taxable consumer goods to obtain the same amount of export tax rebate to reduce the tax burden.
Three, consumption tax planning risk prevention strategy
1. Correctly understand tax laws and policies and pay attention to changes in tax laws and policies.
With the continuous development of the economy, the national policies and regulations are constantly revised and improved, and the provisions of the consumption tax law are constantly changing. The tax-related policies are different at different times and in different regions. Tax planning is a long-term work, so taxpayers should not only correctly grasp the direction of current tax policy changes, but also always care about tax policy changes. Enterprises can arrange special manpower to collect and process tax information, thus avoiding tax planning risks to a certain extent.
2. Strengthen the training of planners and improve their professional quality.
The risk of tax planning practice is related to the quality of tax planners, who have high professional ability and can provide efficient tax planning for enterprises and reduce the planning risk. This requires tax planners not only to have the comprehensive analysis ability of tax policies, but also to have rich experience and complete theoretical structure. In order to improve the quality of tax planners and reduce the risk of tax planning caused by the lack of knowledge structure, enterprises must attach importance to the training of personnel.
3. Planning according to law, so that tax planning is consistent with the direction of tax policy.
Tax planning should strictly abide by tax-related laws. If tax planning violates laws and regulations, it will cause great losses to enterprises. The success of tax planning is closely related to whether it is planned according to law. Taxpayers should properly handle the relationship between tax avoidance and tax planning in the process of tax planning. Tax planning must conform to the direction of tax policy, so that enterprises can enjoy preferential tax policies and comply with the intention of the state to macro-control the economy.
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