The subject of tax planning should involve both taxpayers and taxpayers, with the widest connotation and the largest scope, including all tax-related affairs. It is an all-round planning of tax legislation, collection and management and taxpayers' tax matters from the perspective of tax authorities and taxpayers at the same time, in order to achieve the best relative tax effect, the lowest tax cost, the minimum tax burden and the total utility of zero tax-related risk. Essentially, it is a win-win choice, which should include tax planning and tax planning. It is conducive to promoting fair competition in the market and sound economic development, and improving taxpayers' awareness of tax payment and law popularization. It is an important link in the legal system construction of market economy.

The concept of tax planning

Tax planning refers to a series of planning activities to achieve the purpose of paying less tax or postponing tax by arranging tax-related matters such as business activities or investment activities of taxpayers (legal persons or natural persons) in advance without violating laws and regulations (tax laws and other relevant laws and regulations).

Under the premise of not violating laws and policies, taxpayers have long been involved in and planning business, investment and financial management activities to reduce the tax burden as much as possible in order to obtain the benefits of "tax saving". The research and practice of tax planning in western countries started earlier, which attracted social attention as early as the 1930s and was recognized by law. 1935, Lin Shuyu, a member of the British House of Lords, proposed tax planning: "Everyone has the right to arrange his own business, and if he does so according to the law, he can pay less taxes. In order to ensure that he benefits from these arrangements, he cannot be forced to pay more taxes. " His idea won the recognition of the legal profession, and Britain, Australia and the United States often cited the spirit of this principle in future tax cases. In recent 30 years, tax planning has developed rapidly in many countries, and has increasingly become an indispensable part of taxpayers' financial management or business decision-making. Many enterprises and companies employ specialized senior tax planners or entrust intermediaries to advise on their economic activities. In China, since the tax planning was put forward in the early 1990s, its functions and functions have been continuously recognized, accepted and valued by people, and it has become a particularly optimistic business for relevant intermediaries.

Tax planning is a basic right of taxpayers, and the income obtained by taxpayers should be legal on the premise that the law allows or does not violate the tax law.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.