The content of tax planning includes five aspects: tax avoidance, tax saving, avoiding "tax trap", transferring planning and realizing zero risk.
Tax avoidance planning is a concept relative to tax evasion, which means that taxpayers use loopholes and gaps in the tax law to obtain tax benefits by non-illegal means.
Therefore, tax avoidance planning is neither illegal nor legal, but somewhere in between, which is a kind of "not illegal" activity. There is a certain controversy about the planning of this way in the theoretical circle. Many scholars believe that this is a contempt for national laws and should be killed with a stick. However, the author believes that although this kind of planning violates the legislative spirit, the important prerequisite for its success is that taxpayers seriously study tax policies and recognize laws in the form of legal provisions, which is essentially different from tax evasion in which taxpayers do not respect laws. The tax authorities should not deny the taxpayer's planning, let alone consider it as tax evasion and give legal sanctions. What the country can do should be
Tax payment plan
It is time to constantly improve tax laws and regulations, fill gaps and plug loopholes, so that similar situations will not happen again, that is, to take anti-tax avoidance measures to control them. Tax saving means that taxpayers make use of a series of preferential policies in the tax law, such as the threshold, exemption amount, tax reduction and exemption, and inclined regulatory policies such as tax punishment, without violating the legislative spirit of the tax law, and achieve the purpose of paying less state taxes through ingenious arrangements for enterprise financing, investment and operation. This kind of planning is one of the components of tax planning, which has long been recognized by the theoretical circle and supported by all aspects of the country.
Avoiding "tax trap" means that taxpayers should pay attention not to fall into some tax policy provisions that are considered as tax traps in their business activities.
For example, the Provisional Regulations on Value-added Tax stipulates that goods or services with different tax rates should be accounted for separately. If it is not accounted for separately, the value-added tax rate is higher. If people do not make tax planning in advance for business activities, they may fall into the "tax trap" set by the state, thus increasing the tax burden of enterprises.
Tax transfer planning refers to an economic activity in which taxpayers transfer their tax burden to others by adjusting the prices of the goods they sell, so as to reduce their tax burden. Because transfer planning can achieve the purpose of reducing their own tax burden, people also bring it into the category of tax planning.
Tax-related zero risk refers to a state in which the taxpayer's production and operation accounts are clear, the tax return is correct, the tax is paid in full and on time, there is no tax violation, or the risk is minimal and negligible.
When it comes to tax planning, it is generally believed that it refers to the behavior of enterprises or individuals to directly reduce their tax burden through various means. In fact, this understanding is quite one-sided. Because, in addition to reducing the tax burden, taxpayers will not get any tax benefits directly, but they can avoid tax-related losses, which is equivalent to realizing certain economic benefits. This state is tax-related zero risk. In my opinion, realizing tax-related zero risk is also an important content of tax planning.
What is tax planning? What are the characteristics of tax planning? The essence of tax planning is to pay taxes reasonably according to law and minimize tax risks.
Tax planning has the following characteristics:
1. Legitimacy means that tax planning can only be carried out within the scope permitted by law, and those who violate the law and evade taxes should bear corresponding legal responsibilities. The relationship between levy and payment is the basic relationship of taxation, and the tax law is the basic criterion for adjusting the relationship between levy and payment. Taxpayers have the responsibility and obligation to pay taxes according to law, and the tax collection behavior of tax authorities must also be regulated by the tax law. Taxpayers should pay taxes in full and on time in accordance with the provisions of the tax law. Any non-payment, underpayment or deferred payment of tax is an illegal act, and the tax authorities shall punish it according to the relevant provisions of the tax law. In order to avoid and reduce the tax burden, taxpayers should be punished for tax evasion, which is understandable. However, when taxpayers are faced with two or more tax payment schemes in business or investment activities, they can design and plan to realize the lowest reasonable tax payment and choose the low tax burden scheme. This is also one of the important functions of tax policy to guide the economy and standardize taxpayers' business behavior.
2. Advance means planning, designing and arranging in advance. Compared with economic behavior, tax payment behavior has the characteristics of lag. The obligation to pay value-added tax or sales tax only occurs after the transaction behavior of the enterprise occurs; No income tax shall be paid before the income is realized or distributed; The property tax is paid after the property is acquired. This objectively provides taxpayers with the opportunity to make plans or arrangements in advance before paying taxes. In addition, taxpayers and taxpayers are different in nature, and their tax treatment is often different. In this way, taxpayers can make investment, management and financial decisions according to the relevant specific provisions of the tax law and tax system and their own actual situation. Business activities have occurred, and the taxable income has been determined, which cannot be considered as tax planning with less tax payment or no tax payment.
3. Purpose refers to the taxpayer's tax planning, the purpose of which is to reduce taxes and seek maximum tax benefits. Seeking tax benefits has two meanings: one is to choose low tax burden, that is, low tax cost, and low tax cost is high capital recovery rate; The second is to delay the tax payment time (non-tax default). The delay of the tax payment period is equivalent to the enterprise obtaining an interest-free loan equal to the delayed tax payment during the delay period. In addition, in the inflation environment, the delay of tax payment time will also reduce the actual tax payment of enterprises.
4. comprehensiveness means that tax planning should focus on the long-term stable growth of taxpayers' total capital income, not on the individual tax burden level or the overall tax burden level of taxpayers. This is because one tax is underpaid, another tax may be overpaid, and the overall tax burden may not be reduced. In addition, the scheme of minimizing tax expenditure is not necessarily equal to the scheme of maximizing capital gains. When making investment and business decisions, we should not only consider tax factors, but also consider other factors to make comprehensive decisions, so as to maximize the overall income.
5. Risk is the price paid for the failure of tax planning activities due to various reasons. The operational risk in the process of tax planning is objective. This mainly includes: first, the daily tax accounting is operated in accordance with the provisions of the tax law on the surface or in part, but due to the inaccurate grasp of the spirit of relevant tax policies, tax evasion is actually caused, and the risk of tax punishment is faced because of failure to pay taxes according to law; Second, the application and implementation of relevant preferential tax policies are not in place and face the risk of tax punishment; The third is the risk of insufficient grasp of the integrity of tax policy in the process of systematic tax planning; Fourth, there is no comprehensive comparative analysis of the situation of the enterprise, which leads to the planning cost being greater than the planning result, or the planning direction is inconsistent with the overall goal of the enterprise. On the surface, it has achieved results, but in fact, enterprises have not benefited from it.
The existence of the above characteristics determines that tax planning is a comprehensive subject, involving taxation, accounting, finance, enterprise management, enterprise management and other aspects of knowledge. Its professionalism is quite strong, and it needs strong professional skills to operate in order to avoid risks.
What is the concept of tax planning? The so-called tax planning refers to making a complete tax operation plan by planning tax-related business, so as to achieve the purpose of tax saving.
Origin: Tax planning originated in the West. /kloc-In the mid-20th century, Italian tax experts appeared, who provided tax advice to taxpayers, including tax planning for taxpayers. Tax planning is very common in developed countries, and it has already become a mature and stable industry with obvious specialization trend. At present, more than 60% of enterprises in the United States entrust tax agents to handle tax matters, while 85% in Japan. In the United States, the annual output value of tax planning consulting industry is about $654.38+000 billion.
What is a tax planner? A tax planner refers to a person who uses comprehensive knowledge of taxation, accounting, law and finance to reduce the tax payment cost of an organization and serve the maximization of the economic value of the organization without violating the relevant national tax laws. Tax planning is one of the best means for taxpayers to reduce expenditure.
The background of introducing senior tax planners in China;
In order to implement the * * * decision of the Central Committee and the State Council on further strengthening talent work and implement the national standards for enterprise management talents, china enterprise confederation has carried out the qualification training and certification of China senior tax agent for enterprise management positions nationwide. The certificate is not only used in the whole country, but also recognized in Hong Kong and Macao. Due to the complexity of China's tax laws and regulations, especially the continuous introduction of various new taxes and new tax laws and regulations, higher professional requirements are put forward for enterprise financial personnel and tax planning professionals to understand and master the basic methods and practical operations of tax planning. Due to the lack of tax professionals, many enterprises have paid taxes in a muddle, or paid taxes at a high rate when the tax rate was originally low, but some taxes that should have been paid have not been paid. As a result, they were punished by the tax authorities and even bore serious criminal responsibility. Tax agent is a new profession developed to solve this problem related to enterprise safety. There is no doubt that "China Senior Tax Planner" has become a popular and high-paying profession. This profession can legally reduce the tax cost of enterprises and avoid huge tax risks and tax legal risks.
Noun explanation: the tax payment link is the link that taxpayers should pay taxes in accordance with the provisions of the tax law in all aspects of the movement process.
Narrow tax link refers to the taxable link in the circulation of taxable commodities, which is a special concept in the taxation of commodity circulation. Under the condition of commodity economy, goods usually go through production system, commercial wholesale and commercial retail from production to consumption. The tax payment link of commodity tax should be selected in the necessary link of commodity circulation.
Explanatory noun of taxable income: Taxable income is the tax basis of enterprise income tax. According to the provisions of the enterprise income tax law, taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
What is a certified tax accountant? CTP (Certified Tax Accountant) is a national senior tax accountant professional qualification certification for enterprise management positions launched by china enterprise confederation, a subsidiary of SASAC. The certificate is generally used in China (it is recognized in Hongkong at the same time, with the words of national emblem and People's Republic of China (PRC)). National Certified Tax Agents (CTP) implement unified national examinations, unified marking and unified enrollment every year.
Certified Tax Accountant (CTP) has become a popular high-paying profession in 2 1 century. Every enterprise needs relevant accounting posts specializing in tax planning. Maybe you have an accountant and a certified public accountant, but you are not necessarily proficient in taxation. In some developed countries such as the United States, Japan and Western Europe, most enterprises handle taxes through tax professionals. In Japan alone, there are hundreds of thousands of people engaged in tax planning, while in China, there are less than 40,000 employees in this field, with a huge job gap and promising employment prospects. With the development of market economy, enterprises urgently need a group of professionals who are proficient in tax theory, tax law and tax planning to deal with corporate tax problems, and make reasonable planning on the premise of paying taxes according to law, so as to reduce the risk of negative taxes and reduce costs for enterprises. Professionals with tax planning skills will become dazzling stars in the workplace.
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Tax planning Tax planning, also known as tax planning, generally refers to taxpayers' tax saving as much as possible by planning and arranging business operations, investment, financial management and other activities in advance for the purpose of maximizing income within the scope permitted by the tax law. The remarkable feature of tax planning is planning, that is, planning, designing and arranging in advance. Tax planning is closely related to accounting policy. In particular, the planning of enterprise income tax is obviously influenced by the choice of accounting policies. It can be said that the process of enterprise income tax planning is also the process of accounting policy selection. But it is by no means tax evasion!
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