(1) The tax environment for the development of tax planning needs to be improved;
At present, with the acceleration of the domestic economy's participation in the process of globalization, the domestic tax law has changed at an alarming rate, and various tax clauses have been constantly changing and updating in just a few years. It is precisely because of the imperfect and imperfect domestic tax development environment that it is difficult for corporate taxpayers to fully grasp the connotation of tax law and expand the scope of application of tax planning, making it difficult to target tax planning.
(two) the tax planning goal is single, and only the factors with the lightest tax burden are considered;
For tax planning, most domestic enterprises still have a misunderstanding, that is, the purpose of tax planning is only to reduce the tax burden for enterprises and minimize the tax burden of a certain tax. In fact, the economic activities of enterprises are a continuous and complicated process, and the taxes involved in enterprises are usually not a single one, but a variety of taxes are intertwined. Therefore, enterprises should not take the minimization of tax burden as the only goal of tax planning, but should maximize the overall interests of enterprises, which should be organically combined with business activities and financial activities.
(3) Emphasis on strengthening the power of tax authorities and ignoring the rights of taxpayers;
At present, the definition of taxpayers by domestic tax authorities is generally the relationship between management and being managed, supervision and being supervised, which overemphasizes the supervision and management of taxpayers by tax authorities on behalf of the state and requires taxpayers to obey, be dominated and fulfill their obligations. Taxpayers are usually regarded as "managed" by tax authorities. Therefore, the rights of taxpayers are ignored, and it is often difficult for taxpayers to play their initiative and form a good interactive relationship with tax authorities. Paying taxes is considered a last resort.
(D) There are risks in tax planning operations by internal financial personnel of the enterprise.
In order to save costs, many enterprises mainly carry out tax planning through their own internal financial personnel. Although internal financial personnel are familiar with the operation of their own units, tax planning is a highly professional job. Limited by their own knowledge and interests, it is difficult for financial personnel in enterprises to be familiar with the knowledge of financial accounting, law and management, and it is likely that they are ill-considered or have luck in tax planning, which leads to the lack of feasibility of tax planning schemes, great potential risks and the inability to effectively play the value effect of tax planning.
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