(A) the necessity of tax planning

Tax planning can be divided into economical internal tax planning and preferential external tax planning, both of which are financial tax planning activities based on the rationality of policies and regulations and social security. For enterprises, a good tax structure can save most unnecessary tax burden costs and reduce export-oriented expenditures except commercial factors. Increasing the working capital and current profit income of enterprises in disguise is of long-term significance to the long-term development and income-generating ability of enterprises.

Improve the financial management level of enterprises and effectively curb tax evasion.

First of all, tax planning is mainly to plan the flow of funds. As the most effective and reliable way to reduce tax costs, it will be adopted by more and more managers. Tax planning is based on financial accounting. Therefore, enterprises must establish complete and standardized financial procedures according to law, establish and improve financial accounting system, standardize accounting management and carry out correct financial treatment, so as to make the operation and investment behavior of the whole enterprise reasonable, legal and virtuous, thus improving the management level and economic benefits of enterprises and promoting the management level of enterprises to a new level.

However, if the enterprise is a favorable, reasonable and legal way to save taxes and reduce fees, it will naturally not do those things of tax evasion, which is also beneficial to creating a good social environment.

Secondly, tax laws and policies have certain applicability, relative standardization and strictness in a certain period of time. In order to achieve the statutory purpose of "tax saving", enterprises require their accountants to improve their professional quality, be proficient in accounting standards and financial systems, be familiar with current tax policies and laws, and maximize the value of enterprises within the scope permitted by tax policies and laws, thus improving the financial management level of enterprises.

Maximize the feasibility value of tax policy to enterprises.

There are two ways for enterprises to increase profits: one is to improve efficiency, and the other is to reduce tax burden. Tax can be regarded as operating expenses, which is the deduction of enterprise net profit. If the enterprise does not pay taxes or pays less taxes under the premise of not breaking the law, it means that it has spent little money to obtain the same legal recognition and national legal protection.

At the same time, tax planning helps enterprises to reduce tax costs, and also helps the implementation of national macroeconomic policies, so that economic benefits and social benefits can be organically combined, thus increasing national tax revenue.

Creating a good financial management environment provides great convenience for tax planning.

High-quality financial accountants, standardized accounting system and reliable accounting information are the conditions for the success of tax planning. The process of creating these conditions is also a process of continuously improving the financial management level of enterprises.

The development of tax planning is not only meaningful to enterprises, but also includes many aspects. Therefore, in the course of business development, enterprises need to actively carry out tax planning and constantly seek ways and means of planning to ensure the success of planning.

(B) How to effectively avoid tax planning risks

1. Establish risk awareness of tax planning.

First of all, we should establish the risk awareness of tax planning. When accepting the entrustment, the potential risks of tax planning should be explained to the client and the taxpayer who accepts the entrustment, and specific clauses on relevant risks should be signed in the entrustment contract, and the risks should be agreed in advance to reduce possible economic disputes.

2. Keep abreast of the new tax policy.

In order to adjust the economy in time and reflect the national industrial policy, the tax policy is constantly changing. From a certain point of view, tax planning is to seek the growth point of taxpayers' interests in taxation by making use of the constant change of the adaptation degree of tax policy and economic reality, so as to maximize the interests.

3. Strengthen contact with local tax authorities.

For tax planning, because many activities operate on legal boundaries, it is difficult for tax planners to accurately grasp the accurate boundaries. Some problems are inherently vague in definition, such as the difference between tax planning and tax avoidance. Moreover, the specific tax collection and management methods vary from place to place, and tax law enforcement departments have greater discretion.

Seek the help of external professional tax financing platforms and tax lawyers.

In the early stage of an enterprise, an efficient financial system/team is often not formed. Seeking the help of a professional team can effectively avoid unnecessary troubles.