What is tax planning?
Tax planning refers to a financial activity in which taxpayers take preferential measures endowed by the tax law to manage the operation, investment and distribution of enterprises without violating the national tax law and adapting to the government's tax policy orientation. Managers adopt advanced processing skills and means to make scientific and reasonable arrangements and plans for production and business activities, so as to achieve the purpose of paying less taxes and delaying taxes, thus realizing tax saving. The content of tax planning includes five aspects: tax avoidance, tax saving, avoiding "tax trap", transferring planning and realizing zero risk.
What kind of enterprises generally adopt tax planning?
Tax planning and so on are mostly large enterprises, especially group enterprises, because tax planning of value-added tax and enterprise income tax can't be separated from related party transactions except personal income tax, and only group enterprises can generate and use related parties, and individual enterprises can only make tax planning by using tax payment place and taxpayer's choice (small scale or general taxpayer), so it is impossible for a single enterprise to make higher-level and more tax planning.
The tax planning of value-added tax is mainly considered from the following three aspects:
I. VAT planning for enterprise establishment
Second, the VAT planning of enterprise procurement activities
Three, enterprise sales activities of value-added tax planning