(A) to collect the necessary tax planning information
1, enterprise tax situation and demand analysis. The basic situation and tax payment requirements of different enterprises are different. When implementing tax planning activities, we must first understand the following basic information of the enterprise: the organizational form of the enterprise, the intention of the planning subject, the operating status, the financial status, the investment intention, the management's attitude towards risks, the needs and goals of the enterprise, and so on. Among them, the intention of the planning subject is the most fundamental part of tax planning and the starting point of tax planning activities.
2. Enterprise-related tax policies and environmental analysis. It is particularly important for the successful implementation of tax planning to fully understand the tax policies of industries and departments related to enterprises, understand and master the national tax policies and spirit, and strive for the help and cooperation of tax authorities. Conditional, the establishment of enterprise tax information resource database for use. At the same time, enterprises must understand the relevant tax-related behaviors of the government and make reasonable expectations for the possible behavioral responses of the government to the tax planning scheme, so as to enhance the possibility of successful planning.
3, determine the specific objectives of tax planning. The ultimate goal of tax planning is to maximize the value of enterprises. After analyzing the information collected above, we can determine the specific objectives of tax planning and design the tax planning scheme on this basis. The specific objectives of tax planning mainly include: minimizing the tax burden; Maximize after-tax profit; Maximize the time value of obtaining funds; Minimize tax risks.
(B) Design alternative tax planning programs
The decision-makers of tax planning can begin to design the specific plan of tax planning after they have mastered the relevant information and established the goal. The design of tax planning scheme is generally carried out according to the following steps: first, it is clear about tax-related issues, that is, the nature of tax-related projects and what taxes are involved. Secondly, the tax-related issues are analyzed, that is, the development trend, consequences, the size of tax planning space, key issues to be solved and so on. Finally, design a variety of programs, that is, design multiple programs for tax-related issues, including business activities, financial operations and accounting treatment, to determine supporting programs.
(3) Analyze and evaluate various alternatives and choose the best one.
Tax planning scheme is a combination of various planning techniques, and risk factors need to be considered at the same time. After the listing of the registration scheme of Chongming Company, a series of analysis must be made, including: 1. Legitimacy analysis: the first principle of tax planning is legality principle, and the designed scheme should be analyzed first to avoid legal risks; Second, feasibility analysis: the implementation of tax planning requires many conditions, and enterprises must evaluate the feasibility of the plan, including the choice of implementation time, the quality of personnel and the prediction of future trends; Third, target analysis: each design scheme will produce different tax payment results, and whether this tax payment result meets the established goals of the enterprise is the basic basis for planning scheme selection. After analyzing, comparing and evaluating various schemes, the best scheme is selected.
(D) the implementation of tax planning scheme
After the tax planning scheme is selected and approved by the management department, it will enter the implementation stage. Chongming registered company shall, according to the selected tax planning scheme, deal with or change its taxpayer identity, organizational form, place of registration, industry, economic activities and accounting treatment accordingly, and record the benefits of the planning scheme.
(five) to monitor, evaluate and improve the tax planning scheme.
In the process of tax planning, we should monitor the existing problems in time. Then use the information feedback system to evaluate the effect of the planning scheme, and check whether its economic benefits and final results meet the tax planning objectives. In the process of implementation, there may be differences with the expected results due to execution deviation, environmental changes or defects in the original planned design. These differences should be fed back to the decision makers of tax planning in time and the planning should be improved.
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