Meaning:

1, which is conducive to the efficient choice of economic behavior of enterprises, and enhancing the competitiveness of enterprises is conducive to increasing the disposable income of enterprises. It is beneficial for enterprises to obtain the benefits of deferred tax payment. It is beneficial for enterprises to make correct investment, production and management decisions and obtain the maximum tax benefits. It is beneficial for enterprises to reduce or avoid tax penalties.

2, is conducive to the realization of the legislative intent of the national tax law, give full play to the leverage of taxation, and increase national income. Conducive to the implementation of national tax policies and regulations. Conducive to increasing fiscal revenue. It is conducive to increasing the country's foreign exchange income. Conducive to the development of tax agency industry.

Extended data:

First, the risk of unstable tax planning foundation:

1. SMEs need good basic conditions to carry out tax planning. The basis of tax planning refers to the basic conditions such as the understanding of tax planning by business decision-makers and relevant personnel, the accounting and financial management level of enterprises, and the tax-related integrity of enterprises.

2. If the business decision-makers of small and medium-sized enterprises don't understand and pay attention to tax planning, they even think that tax planning is to engage in relationships, find ways, drill loopholes and pay less taxes; Or the enterprise accounting is not perfect, the accounts and certificates are incomplete, the accounting information is seriously distorted, and even the enterprise has a criminal record of tax evasion.

3. There are many records of violating the tax law, which makes the foundation of tax planning extremely unstable. On this basis, tax planning is extremely risky. This is the main risk of tax planning for small and medium-sized enterprises.

Two. Risks brought by tax policy changes:

1, the change of tax policy refers to the uncertainty of the limitations of national tax laws and regulations. With the development and change of market economy and the adjustment of national industrial policy and economic structure, tax policy must also change accordingly to adapt to the development of national economy. Therefore, the national tax policy is irregular or relatively short-term.

2. Tax planning is pre-planning, and every tax planning needs a process from the initial project selection to the final success. During this period, if the tax policy changes, it may make the tax planning scheme designed according to the original tax policy change from legal scheme to illegal scheme, or from reasonable scheme to unreasonable scheme, thus leading to tax planning risks.

Three. Risks caused by nonstandard tax administrative law enforcement;

1. The essential difference between tax planning and tax avoidance is that it is legal and conforms to the intention of legislators, but in reality this legality needs to be confirmed by tax administrative law enforcement departments. In the process of confirmation, there is objectively the risk of tax planning failure due to irregular tax administrative law enforcement.

2, because no matter what kind of tax, the tax law has certain flexibility in the scope of tax payment. As long as there is no clear behavior in the tax law, the tax authorities have the right to determine whether it is taxable according to their own judgment. Coupled with the uneven quality of tax administrative law enforcement personnel and other factors, the possibility of tax policy implementation deviation is objective.

3. In this way, the legitimate tax planning behavior of enterprises may be punished because of the deviation of tax administrative law enforcement, resulting in the tax planning scheme becoming a dead letter, or being considered as malicious tax avoidance or tax evasion; Or temporarily leave the tax planning behavior of enterprises that obviously violates the tax law unchecked, so that enterprises have the illusion of tax planning and lay hidden dangers for greater tax planning risks in the future.

References:

Baidu Encyclopedia-Tax Planning (a kind of enterprise planning behavior)