Tax planning originated from the West. In the mid-19th century, Italian tax experts had emerged. They provided tax consulting for taxpayers, including tax planning for taxpayers. Tax planning is very common in developed countries and has long become a mature and stable industry with an obvious trend of specialization. Today, more than 60% of companies in the United States entrust tax agents to handle their tax payments, and in Japan, the figure is as high as 85%. In the United States, the annual output value of the tax planning consulting industry is about US$100 billion. Subjective reasons

The fundamental reason for any tax planning behavior is driven by economic interests, that is, economic entities pursue the maximization of their own economic interests.

China’s survey of some state-owned enterprises, collective enterprises, and self-employed individuals shows that the vast majority of enterprises have the desire and requirements to engage in production and business activities in special economic zones, development zones, and tax preferential areas. The main reason is that the tax burden is light and the amount of tax paid is small. People know that profit is equal to income minus costs (excluding taxes) minus taxes. While the income remains unchanged, greater economic benefits can be obtained by reducing the costs and tax expenditures of enterprises or individuals. Obviously, as an expenditure item for production and business activities, taxation should be as small as possible. No matter how fair and reasonable it is, it means a loss of direct economic benefits for taxpayers. Objective reasons

The occurrence of anything always has its internal reasons and external stimuli. The fundamental answer to the intrinsic motivation of tax planning can be obtained from taxpayers’ strong desire to reduce their tax burden as much as possible. And its objective factors, as far as domestic tax planning is concerned, mainly include the following aspects

(1 ) Flexibility in the definition of taxpayers

Any kind of tax must give legal definition to its specific taxpayers. The objects included theoretically and actually included in this definition are very different. The reason for this difference lies in the flexibility of the definition of taxpayers. It is this flexibility that induces taxpayers' tax planning behavior. Specific taxpayers have to pay specific taxes. If a taxpayer can explain that he is not a taxpayer of that tax and the reasons are reasonable and sufficient, then he will naturally not have to pay that tax.

There are generally three situations here: first, the taxpayer has indeed changed its business content. It used to be a taxpayer for a certain tax and now becomes a taxpayer for another tax; second, the content and form are separated, The taxpayer uses some illegal means to make it appear that he is not a taxpayer of a certain tax, but in fact it is not the case; third, the taxpayer uses legal means to change the content and form, so that the taxpayer does not need to pay the tax.

Please click to enter the picture description (maximum 18 words)