First, to strengthen tax planning, we must first strengthen tax research.
To strengthen tax research, we should not only study tax laws and regulations, but also study the tax content of specific tax-related units, including the research on the environment, tax content, tax collection and management, tax documents and so on. Only in this way can we know fairly well, correctly implement tax laws and regulations, rationally use tax policies and improve the efficiency of enterprises.
Second, to strengthen tax planning, we must establish a high-quality and efficient tax network.
It is particularly important for us to set up a high-quality enterprise tax planning team, establish an interconnected and efficient tax coordination network, and do a good job in tax research and tax planning.
First, in the personnel structure of the tax association network, there should be not only financial personnel, but also lawyers and other professionals. Financial personnel directly face the tax department, and besides having the responsibility and obligation to cooperate with the tax department to do tax work well, they also need professionals such as legal persons to help solve related problems, so as to help solve the problems between enterprises and tax departments and put enterprises in a favorable position.
Second, strengthen study and cultivate a group of high-quality talents. Today's society is a knowledge society, an information explosion society, and a society with in-depth development of socialist market economy. Facing all kinds of new knowledge and changes, on the one hand, the new situation requires us to constantly enrich, learn and adapt to our work; On the other hand, learning can better guide our work and apply what we have learned. Therefore, it is necessary to strengthen the training of current financial personnel, adopt the way of "please come in and go out", strive to train and bring up a group of talents familiar with tax law and practice, enrich the tax-related network talent team, and let the network fully play its role.
Three, the staff of the tax association network must carefully define the economic matters of enterprises, study the tax basis of economic matters, and make good preparations for tax planning. A clear definition of economic matters can not only make me have a clear idea of taxation, but also win the understanding and trust of tax authorities in implementing tax policies for enterprises, strengthen the cooperative relationship between tax enterprises, and thus create a more relaxed tax environment within enterprises. For the business that can be defined as production or service, or part-time business, it is necessary to carefully calculate and compare the tax types, find out the best combination, and actively communicate and negotiate with the tax authorities to obtain the best result of enterprise tax minimization.
Fourth, the staff of the tax coordination network must strengthen the overall research on various taxes between enterprises and determine whether to pay separately or jointly. Coordinate tax matters and emphasize the overall interests of enterprises. The cooperative tax network must provide good conditions for this. Through internal information exchange and collaborative research, we can integrate the best tax structure of various taxes and reduce the overall tax revenue of enterprises.
Fifth, strengthen communication with the same industry and put yourself in the society to measure, so as to know whether your tax is big or small, light or heavy, and also to understand the similarities and differences of tax law enforcement in different regions and the differences of tax revenue. This not only helps to study the tax environment, but also provides a basis for fighting for one's legitimate interests.
Third, to strengthen tax planning, we should start from scratch and make overall plans.
First of all, we should be cautious about the reorganization of enterprises. In terms of taxation alone, enterprise reorganization is beneficial to enterprises in some cases and can reduce taxes, but it is unfavorable to enterprises in some cases and will bring about an increase in corporate taxes. For example, a number of subsidiaries form an enterprise group, and each subsidiary becomes a branch of the group company, so that profits and losses can offset each other, at least less income tax can be paid, which can reduce the tax of enterprises. Of course, enterprise restructuring should not only consider tax issues, but also comprehensively consider the development of enterprises and the adjustment of national industrial structure. Therefore, it is necessary to comprehensively evaluate the advantages and disadvantages brought by enterprise restructuring, seek advantages and avoid disadvantages, and strive to bring enterprises closer to the goal of maximizing profits. Only in this way can enterprises survive and develop.
Secondly, from the source, enterprises should consider the influence of tax in the feasibility proof of product development stage, the calculation of future income of investment projects and the pricing strategy of products. The survival and development of enterprises must be that cash inflow is greater than cash outflow, and its increment includes reasonable profits and taxes.
Four, strengthen tax planning, we must follow the principle of cost-effectiveness.
Tax planning is an important part of enterprise financial management, involving financing, investment, production and operation. It should obey the goal of financial management, that is, profit maximization (after-tax profit).