First, tax planning and tax avoidance are often linked. The purpose of planning is to avoid taxes and reduce the tax burden of enterprises.
Before taking tax avoidance measures, companies often arrange transactions according to their own conditions and transaction characteristics in order to enjoy preferential tax policies to the maximum extent.
(1) The premise of tax avoidance is to abide by national laws and regulations.
(2) Tax avoidance is a way for enterprises to choose a lower tax burden by taking advantage of national preferential tax policies or tax differences. For example, in the case of materials provided by Party A, the construction party can choose, one is to collect fake tax according to the general taxpayer, and the other is to choose the simple method. The construction unit can calculate the tax first, is it a low tax for ordinary taxpayers or a simple low tax? The construction unit can choose which tax calculation method is beneficial to the construction unit.
Second, tax evasion is an illegal act, and enterprises often resort to deception, falsehood, concealment and other means to achieve the purpose of paying less or not paying taxes.
For example, the declaration tax of (1) 1 10,000 is directly declared as 500,000, or the transaction is directly declared as 200,000.
(2) fictitious transactions, fictitious invoices increase costs, increase input tax, and always pay less tax.
(3) Concealing income and underestimating income.
Reasonable tax avoidance is legal, tax evasion is illegal, and you may face criminal responsibility.
Attached to the main legal provisions (1) fines (2) The biggest difference in criminal responsibility is that tax planning is to help enterprises or individuals save taxes without violating laws and regulations, while tax evasion is an illegal act of not paying underpaid taxes or defrauding tax rebates. The concept of tax avoidance is vague. Reasonable and legal tax avoidance is the same as tax planning, otherwise it is tax evasion.
Then briefly understand the difference between the three.
Tax planning: legal (including tax avoidance) tax evasion: illegal (concealing facts, making false accounts, concealing tax payable) tax evasion: illegal (taxpayers admit tax payable, but conceal tax payment by means of transferring or concealing property). The following are the details of the three:
Tax planning: it is to maximize the taxpayer's tax benefits under the principle of complying with national laws and tax regulations, and it is in line with the legislative intent of the national tax law. The most important thing is to be familiar with preferential tax policies and make full use of them. For enterprises, tax planning is mainly based on three kinds of taxes: first, value-added tax; The second category, enterprise income tax; The third category, individual tax. The basic methods of tax avoidance include pricing transfer, cost sharing and asset leasing.
Tax evasion: refers to the taxpayer's behavior of concealing the real situation and deceiving the tax authorities by various undisclosed means for the purpose of not paying or underpaying taxes.
According to the provisions of article 63 of the new tax collection and management law, the means of tax evasion mainly include the following:
1. Forge, alter, conceal or destroy account books and vouchers without authorization;
2. Overlisting expenditure or under-listing income in the account book;
3. Failing to file tax returns in accordance with regulations and refusing to file tax returns after being notified by the tax authorities;
4. It is to make false tax returns, that is, to create false situations in the process of tax returns, such as not filling in or providing tax returns, financial and accounting statements and other tax information truthfully.
Tax evasion: refers to the behavior that taxpayers fail to pay the tax payable and take the means of transferring or hiding their property, so that the tax authorities cannot recover the unpaid tax.
This behavior has the following characteristics: taxpayers must have the fact that they have not paid taxes, that is, they have not paid taxes on time within the time limit approved by the tax authorities. At the same time, taxpayers have the behavior of transferring and concealing property, which leads to the tax authorities being unable to recover the tax owed.
Tax planning, also known as "reasonable tax saving", means that taxpayers plan and arrange their business, investment and financial management activities in advance within the scope permitted by law, so as to reduce the tax burden of enterprises as much as possible and maximize the economic benefits of tax saving.
Tax evasion is essentially no different from tax evasion. It refers to the taxpayer's behavior of evading tax payment and not paying or underpaying tax by various illegal fraudulent means such as false report, concealment, forgery, etc.
Tax avoidance is an act that taxpayers use loopholes, exceptions or other defects of the tax law to reduce the tax payable by non-illegal means. This is a non-illegal form adopted by taxpayers in order to comply with tax laws and regulations on the surface, but in essence it violates the legislative intention in order to achieve their own goals.
Tax evasion and avoidance are generally realized by forging, altering, concealing, destroying account books, vouchers or adding more account books without authorization.
It is illegal to pay less tax by listing expenses or excluding income. Once recognized by the tax authorities, the relevant taxpayers will bear legal responsibilities and be sanctioned by law.
Tax planning is a favorable tax-related scheme under the premise of observing the provisions of the tax law, using the existing preferential provisions of the tax law and combining the operating conditions of taxpayer enterprises. The significance of tax planning to enterprises;
A. It is conducive to increasing the disposable income of enterprises
B. it is beneficial for enterprises to obtain the benefits of deferred tax payment.
C. it is conducive to the investment, production and operation decision-making and tax benefit maximization of this group of enterprises.
D. it is beneficial for enterprises to reduce or avoid tax penalties.
Hello, I'm glad to answer your question. I am Xiaoxing Caishui.
Tax planning in combination with preferential tax policies is legal and compliant; It is illegal and criminal to falsely invoice and deliberately conceal sales.
For example, the preferential policies for fixed assets such as equipment and appliances newly purchased by all enterprises can be included in the current cost at one time; For example, small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan can be exempted from VAT … and so on.
As long as we make full use of preferential tax policies, do a good job in tax planning and ensure that accounting treatment is reasonable and compliant, it is the best state. At the same time, time will also benefit enterprises.
Thank you. I hope I can help you.
Tax planning also has a name, which can be called "reasonable tax saving", which means that taxpayers make arrangements and preparations in advance for business, investment and financial management activities under reasonable and legal circumstances. Tax planning can reduce the tax burden of enterprises and maximize the income of enterprises.
I believe many friends will have their own understanding of tax planning and tax planning, so what is the difference between tax planning and tax avoidance? There are some differences between tax planning and tax avoidance.
(1) Conceptually speaking, tax avoidance is a loophole, special case or other deficiency in the application of tax law by business operators, and it is a form of reducing tax payable in a non-illegal way. By following tax laws and regulations, operators seem to be a non-illegal way to go beyond their own goals, but in essence they are contrary to the law.
(2) From the scope: as long as it does not violate tax laws and regulations, avoiding or reducing negative taxes should belong to the level of tax saving. Some scholars divide tax saving into tax planning, tax avoidance and abuse of tax law according to its characteristics.
Tax planning is a tax transfer for the purpose of exceeding the tax amount. It is also a way for operators to solve accounting, management, organization and transaction matters with the least negative tax when there are many alternative tax payment schemes within the scope required by civil law and legal conditions permit.
Tax point is a tool to help you plan your tax. The comprehensive tax rate can save up to 96%, greatly reducing your tax burden. If in doubt, please contact the tax office in time: 400-0 133-6 18!
The first thing I want to tell you is tax avoidance and reasonable tax evasion!
Reasonable tax avoidance, also known as legal tax saving, means that taxpayers choose the most favorable tax payment scheme within the scope permitted by national laws and policies in accordance with the provisions of tax policies to avoid enterprises paying more taxes because of insufficient tax knowledge.
In order to avoid tax reasonably, necessary tax knowledge is essential, and taxpayers need to have legal knowledge, know what is legal and operate properly.
First, starting from national policies.
Reasonable tax avoidance is not tax evasion, but only to reduce the burden on enterprises within the scope permitted by law. Therefore, taxpayers are required to strengthen their legal awareness, carefully understand the national tax laws and regulations, and avoid violating the legal provisions because of their own thinking mistakes.
In order to promote the development of enterprises, the state often promulgates many preferential policies. Usually, every industry is different, so it is necessary for everyone to understand these policies in order to strive for greater benefits for their company as much as possible. Second, starting from the company itself.
First of all, when registering a company, you can choose some regions with preferential policies. All production, management, service-oriented enterprises and enterprises engaged in high-tech development established in the old urban areas of cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located, as well as high-tech industrial zones and bonded zones recognized by the state, can enjoy a greater degree of tax concessions. Secondly, when choosing industries, you can choose some industries with tax exemption regulations. Of course, it still depends on whether it is in line with your actual situation.
Third, from the perspective of employees.
That is to say, our company hires professional financial personnel, improves the tax payment scheme, and appropriately improves employee welfare. On the one hand, it can increase employees' satisfaction with the company, on the other hand, it can also be included in the cost.
There are still many ways for enterprises to avoid taxes reasonably, but if they don't fully understand the policies, they will be easily confused. At this time, you can come to us-Xuzhou Dingfu Intelligent Finance and Taxation! Xuzhou Dingfu Intelligent Finance and Taxation has experienced accountants in the industry, which makes reasonable and legal tax planning for the company and lays the foundation for the good development of the company.
Introduction to the main business of Xuzhou Dingfu Intelligent Finance and Taxation;
1. Company registration
The process of registering a company is complicated and requires a lot of information, which is very troublesome for many people, but we can help you solve it.
Main projects:
register of company
2. agency bookkeeping
Service content: sorting out the original documents; Fill in accounting vouchers; Issue financial statements; Issue tax statements; Declare turnover tax; Declare personal income tax and enterprise income tax; Income tax settlement; Tax planning.
Main items handled:
Small-scale taxpayer bookkeeping, general taxpayer bookkeeping, non-profit organization bookkeeping, and individual industrial and commercial households bookkeeping.
3. Trademark registration
Trademark registration is the premise and condition for trademark users to obtain the exclusive right to use trademarks. Only registered trademarks are protected by law. The principle of trademark registration is the basic standard to determine the exclusive right to use a trademark. The choice of different registration principles is the result of weighing the relationship between legal certainty and legal fairness on this issue.
General trademark registration, guaranteed trademark registration, general copyright registration, expedited copyright registration, trademark transfer, trademark change, trademark renewal, invention patent, utility model patent and appearance patent.
4. Tax payment plan
Main items handled:
According to the enterprise's operating conditions and industry standards, draw up the enterprise tax plan!
In addition, our company also provides you with assets evaluation report, financial audit report, high-tech industry certification, intellectual property declaration and other services.
"Talking about Mei Mei Taxation" focuses on attracting investment in the park, using local tax incentives and support policies to help enterprises comply with laws and regulations reasonably, save taxes and avoid taxes! Compliance and tax saving means that enterprises can reduce tax expenditures in compliance through reasonable business changes, or making financial arrangements in advance, or using national or local tax preferential policies. Effective ways to enhance the competitiveness of enterprises. When planning tax saving, enterprises must pay attention to the essential difference between compliance tax saving and tax evasion. Otherwise, it will make your own enterprise have great tax-related risks!
In the current environment, many enterprises have many methods and ideas on tax compliance and tax saving, and each enterprise has different cognition on tax compliance and tax saving. So today I share some ways and means of tax compliance and saving, hoping to help your enterprise's tax planning.
In the past, when taxes were not strictly controlled by enterprises, most of the tax saving methods of enterprises were to offset their own taxes by buying and selling invoices through some informal channels, so as to achieve the purpose of tax saving. However, in recent years, the supervision of enterprises by taxation has become more and more strict. The "big data analysis" of the third phase of the Golden Tax and the upcoming fourth phase of the Golden Tax are more and more risky, and may not be able to comply with the tax.
At present, enterprises' compliance and tax saving methods are generally realized by enjoying various tax preferential policies. One is the national inclusive tax preferential policies.
For example: western development policy, small and micro enterprise policy, double soft policy, high-tech enterprise policy. The introduction of these policies can effectively reduce the comprehensive tax burden of enterprises and make them more competitive in the market.
Second, preferential tax policies for local investment promotion to promote local economic growth in some economically underdeveloped areas or special economic zones. In order to attract enterprises to invest and pay taxes locally, a very good local tax preferential policy has been introduced.
Local preferential tax policies are divided into limited companies, general taxpayers' high preferential tax returns and sole proprietorship enterprises' verification and collection.
Limited company general taxpayer preferential tax return policy
70%-90% of the value-added tax, enterprise income tax and personal income tax retained by local finance will be rewarded and returned to the settled enterprises. Pay taxes in the current month, and pay taxes in a stable and timely manner in the next month. Enterprises from outside the province and other regions are welcome to apply for local preferential tax policies.
For example, a limited company needs to pay about 20 million yuan in taxes a year.
Among them, the value-added tax is about 6.5438+0.3 million.
Income tax: about 5 million,
Shareholder dividend tax: about 2 million.
Faced with high taxes, the company feels great pressure and wants to find a compliant tax-saving method. I recommended the tax preferential park connected with my platform to the enterprise, which helped the enterprise get up to: 90% tax reward return.
Let's calculate how much tax can be saved for enterprise compliance through preferential tax policies.
1, VAT tax saving:130,000 *50% (local fiscal retention) *90% (tax reward return) = 5.95 million (VAT tax return to enterprises) 2. Enterprise income tax: 5 million *40% (local fiscal retention) * 90% (tax reward return) =/. Dividend income tax for shareholders: 2,000,000 *40% (retained by local finance) *90% (tax reward return) = 720,000 (VAT tax returned to the enterprise), enjoying the highest tax reward of 90%. The total tax savings of this enterprise: 5.92 million+1.8 million+720,000 = 8.44 million. By enjoying preferential tax policies, enterprises pay 20 million yuan in taxes, which can meet the tax saving: 8.44 million yuan. To sum up, as long as any enterprise can make rational use of various preferential tax policies, it can achieve the purpose of reasonable tax saving and maximize its after-tax income, thus enhancing its comprehensive competitiveness in its own industry.
Copyright statement: The article is transferred from WeChat official account "Mei Mei talks about taxes". Please move to "Mei Mei talks about taxes" in tax planning! The difference between tax planning and tax avoidance: because tax avoidance and tax planning are difficult to distinguish, there are great differences in the legal definitions of tax avoidance and tax planning in countries around the world. Some countries think that tax can't put forward additional requirements in the name of morality, and they should bear their legal tax obligations according to the requirements of tax law, as long as they are not illegal, they should be allowed, and there is no need to distinguish between tax avoidance and tax planning. Some countries divide tax avoidance into proper tax avoidance and improper tax avoidance. Proper tax avoidance is called tax planning, and there is no legal objection. In China, the concept of tax avoidance is not expressed in law, but scattered in tax policy documents and people's theoretical research articles. The general view is to oppose illegal tax avoidance and acquiesce in legal tax avoidance.
The difference between tax planning and tax evasion: There are essential differences between tax planning and tax evasion. Tax planning means that taxpayers make use of tax laws and policies without harming national interests when the tax law allows. On the contrary, it promotes the development of production by saving taxes, enhances the development potential of taxpayers, and makes taxes find new growth points. The government should not oppose this kind of behavior. Tax evasion is an act of taxpayers forging, altering, concealing or destroying account books or accounting vouchers without authorization, overstating expenditure or underreporting income in account books, or making false tax returns, deliberately underpaying or not paying tax payable. China's tax collection and management law severely condemns tax evasion and formulates corresponding punishment measures. Therefore, we should correctly understand the difference between tax planning and tax evasion, and make reasonable tax planning for tax payment items without really harming the national interests, so as to improve the economic benefits of taxpayers.