Tax planning refers to the design and operation to achieve the lowest reasonable tax payment when there are two or more tax payment schemes under the premise of complying with tax laws and regulations. The essence of tax planning is to pay taxes reasonably according to law, reduce tax risks and reduce tax payable as much as possible.

The tax planning of value-added tax is mainly considered from the following three aspects:

I. VAT planning for enterprise establishment

1. Enterprise Identity Selection

But if you are a high value-added high-tech enterprise, it is more cost-effective to choose a small-scale taxpayer.

2. The direction and place of enterprise investment

China's current tax law has formulated different tax policies for enterprises with different investment directions. When choosing a site, investors should also make full use of the preferential tax policies of the state for certain regions.

Second, the VAT planning of enterprise procurement activities

1. Choose the right buying time.

In the case of oversupply, it is easy for enterprises to realize the reverse transfer of tax burden; If there is inflation in the market, buying as soon as possible is the best policy.

2. Reasonable choice of purchase object

For ordinary taxpayers, under the premise of the same price, they should choose to buy the goods of ordinary taxpayers, but if the sales price of small-scale taxpayers is lower than that of ordinary taxpayers, they need to calculate and choose.

Three, enterprise sales activities of value-added tax planning

1. Choose the right sales method.

Such as discount sales, cash discounts, trade-in, debt repayment sales, etc. , you can use different sales methods for tax planning.

2. Select the billing time.

The planning of sales mode can be combined with the planning of sales revenue realization time. The realization time of product sales revenue determines the time when the enterprise's tax obligation occurs, which provides planning opportunities for using tax shielding and reducing tax burden.

3. Cleverly handle part-time and mixed sales

Taxpayers can choose to pay VAT or business tax by controlling the proportion of taxable goods and taxable services.

In addition to the above, non-tax means such as deferred billing, tied accounts and prepaid billing can also delay the tax payment time in time, which is also a way of corporate financing.

Besides VAT planning, tax planning also includes income tax planning. Income tax planning is mainly realized through related party transactions, including corporate income tax and personal income tax. Using the preferential tax policies in different regions, several subsidiaries are divided into profit centers and cost centers, so as to obtain preferential tax policies and reduce tax costs.