Tax-saving planning is a form of tax planning, which means that taxpayers take legal measures and adopt preferential terms to the maximum extent according to the preferential policies stipulated in the tax law to reduce the tax burden.
Financing scheme tax avoidance method refers to the method of using certain financing technology to make enterprises reach the maximum profit level and reduce tax burden.
The tax avoidance of financing schemes mainly includes the choice of financing channels and the choice of repayment methods.
Tax planning is the general name of a series of tax payment skills, aiming at maximizing the legitimate tax rights and interests of taxpayers.
In order to save money and tax, taxpayers should fully consider tax factors and implement technical tax planning in advance in all aspects of operation and accounting, such as financing and investment methods, income distribution forms and organizational forms.
Second, the characteristics of tax planning: (1) The purpose of tax planning is clearly expressed.
Tax planning is to achieve two purposes at the same time: reducing the tax burden and realizing zero tax risk.
If the enterprise does not reduce the tax burden after tax planning activities, then its tax planning is a failure; However, if the enterprise reduces the tax burden, but the tax risk is greatly improved, its tax planning activities will also be unsuccessful.
(B), reflecting the means of tax planning.
Tax planning requires enterprises to make reasonable arrangements in advance for various activities such as operation, investment, financial management, organization and trading within the scope permitted by the tax law.
Obviously, tax planning is one of the most basic economic behaviors of enterprises.
[Edit this paragraph] III. The main content of tax planning (1) is tax avoidance planning: it refers to the planning that taxpayers use non-illegal means (that is, means that seem to conform to the provisions of the tax law, but actually violate the legislative spirit) to obtain tax benefits by taking advantage of loopholes and gaps in the tax law.
Tax planning is neither illegal nor legal, which is essentially different from tax evasion by taxpayers who don't respect the law.
The state can only take anti-tax avoidance measures to control it (that is, constantly improve the tax law, fill gaps and plug loopholes).
(2) Tax-saving planning: refers to the taxpayer's behavior of making full use of a series of preferential policies such as the starting point, tax reduction and exemption inherent in the tax law, and achieving the purpose of paying less or even not paying taxes through ingenious arrangements for fund-raising, investment and business activities.
(3) Transfer planning: refers to the economic behavior that taxpayers transfer the tax burden to others through price adjustment to achieve the purpose of reducing the tax burden.
(4) Realizing zero tax-related risk: It means that the taxpayer's accounts are clear, the tax return is correct, the tax payment is timely and full, and no tax-related punishment will occur, that is, there is no tax-related risk, or the risk can be ignored.
Although the realization of this state can not make taxpayers directly obtain tax benefits, it can indirectly obtain certain economic benefits, which is more conducive to the long-term development and scale expansion of enterprises.
For example, the content of New Deal and Countermeasures of Land Value-added Tax is introduced: 1. The basic idea of land value-added tax planning is to control the value-added rate and reduce the applicable land value-added tax rate by controlling the value-added rate.
2. The planning of land value-added tax can start from six aspects.
3. Developing the project in the form of entrusted agent construction can not only reduce the real estate land value-added tax, but also benefit the partners and achieve a win-win situation.
4. When planning the land value-added tax in the construction stage, making a fuss about the positioning of real estate can often achieve multiple purposes.
5. When planning land value-added tax in the sales stage, real estate enterprises can cut off the value-added amount to reduce the value-added rate.
6. How to set the sales price to make the land value-added tax at the critical point and maximize the profit at the same time? Li Ming's military data model makes you clear at a glance.
7. How to sell uncompleted residential flats and other projects under construction and pay land value-added tax is the most cost-effective? Four methods for your reference.
8. In the stage of property management, real estate enterprises can set up property management companies and use tax saving policies to save taxes.
[Edit this paragraph] III. The way of tax planning (1) is to choose a low tax burden scheme.
In other words, choosing a scheme with low tax burden among various tax payment schemes means choosing a scheme with low tax cost; (2) Delaying tax payment.
The delay of the tax payment period is equivalent to the enterprise obtaining an interest-free government loan equal to the delayed tax payment during the delay period.
Fourth, the significance of tax planning (1) is conducive to the efficient choice of enterprise economic behavior and enhance the competitiveness of enterprises.
1 is conducive to increasing the disposable income of enterprises.
2. It is beneficial for enterprises to obtain the benefits of deferred tax payment.
3. It is beneficial for enterprises to make correct investment, production and management decisions and obtain the maximum tax benefits.
4. It is beneficial for enterprises to reduce or avoid tax penalties.
(two) is conducive to the realization of the legislative intent of the national tax law, give full play to the role of tax leverage, increase national income.
1, which is beneficial to the implementation of national tax policies and regulations.
2, is conducive to increasing fiscal revenue.
3, is conducive to increasing the country's foreign exchange income.
4. Conducive to the development of tax agency industry.