Tax planning means that an enterprise can scientifically and reasonably choose a tax payment scheme that conforms to its own characteristics from a variety of applicable tax payment schemes by arranging its own business activities and tax payable obligations in advance without violating the tax law, thus reducing the tax burden and improving economic benefits. Simply put, it is the financial management that maximizes economic benefits or minimizes taxpayers' obligations.

Tax planning is a management activity. It requires managers and decision-makers of enterprises to make full use of national tax policies on the basis of truly mastering tax laws and regulations. Although there is room for tax saving in every link of business activities, tax evasion will also occur if it is not mastered well. Some large international companies usually entrust professional tax agencies or intermediaries to reduce risks. The tax laws and regulations of modern countries are becoming more and more complicated. When it is difficult for taxpayers to be familiar with or proficient in tax law, they usually hire well-trained experts who are proficient in tax law and finance as tax consultants and financial consultants to provide them with consulting and even agency services. This is a popular international trend.

First, the international background of the rise of tax planning

Tax planning is a household name in western countries. It is common for intermediaries such as accounting firms to provide tax planning for taxpayers. Since 1980s, Ernst & Young, KPMG and other well-known accounting firms began to sell tax avoidance schemes. 199 1 year, the accounting profession in the United States adjusted the rules, stipulating that certified public accountants can get commissions from the taxes saved for customers when conducting tax consultation, not just hourly fees. This provides a "driving force" for the rise of tax planning business. Nowadays, sales tax avoidance scheme has become one of the main businesses of some well-known accounting companies in the world. In western countries, major accounting firms have professional tax consulting teams, and the tax consulting income accounts for almost 1/3 of the total income of the firms. Since the middle of19th century, American accounting firms have developed. The concept of audit is gradually weakening, and the proportion of audit income is getting smaller and smaller. Instead, the consulting industry is developing rapidly, accounting for an increasing proportion. From the perspective of American tax consultation, the most promising business is tax planning, which is also the most profitable and the most promising business. In the United States, in order to meet the needs of the rapid development of the world economy, the trading plans of large companies should first fully consider tax planning and conduct detailed tax analysis. Drawing lessons from the successful experience of the same industry in the United States, in order to speed up the development of consulting business, China's accounting firms and other intermediary institutions should also pay attention to tax planning as soon as possible. Master new technologies, study new problems and adapt to new demands.

Second, the status quo of China's tax planning

Tax planning is only a matter of recent years in China. In the past, tax planning was regarded as a negative or improper behavior, which was often associated with "harming national interests", so people often dared not get involved. Even if they want to do some planning, they dare not "aboveboard" and can only "operate behind the scenes". In recent years, with the development of market economy, tax planning has been more and more accepted by people, and tax planning has officially stepped onto the economic front and implemented "sunshine operation". Zhang Shuxue, Director of State Taxation Administration of The People's Republic of China Administration Department, once pointed out: "The rise and development of China's tax planning is the product of the renewal of taxpayers' ideas, and it is also the embodiment of adapting to the needs of the market economy and connecting with the international community. China Tax Newspaper, sponsored by State Taxation Administration of The People's Republic of China, China, also regularly opens a column on tax planning. It is the legal right of enterprises to carry out tax planning without violating tax laws. In practice, as long as enterprises make proper tax planning and make full use of various tax policies of the state, they can save taxes reasonably and legally and benefit from it.

Third, the prerequisite for tax planning

Tax planning is based on the premise of not violating tax laws, and its premise is within the scope permitted by tax laws and regulations. If it goes beyond the scope permitted by tax laws and regulations, it is illegal. It is necessary to eliminate several misunderstandings about tax planning; If some enterprises think that tax planning is clever tax evasion, tax evasion or tax fraud, this idea is wrong, and tax planning is definitely not allowed by the tax law; Some people also think that tax planning is to engage in some relationships, take some roads, pay less points and punish less points, which is not the original meaning of tax planning. Generally speaking, tax planning in all countries of the world is carried out within the scope permitted by the tax law.

Fourthly, the method of tax planning.

There are many methods of tax planning. In the specific operation, we mainly adopt the following: preferential tax planning, economical tax planning, planning to avoid tax violations and planning to choose among various tax payment schemes.

1, tax preferential planning. Tax preferential planning includes three aspects: first, fully understand the basic contents of tax preferential policies; The second is to master the necessary conditions for obtaining preferential tax policies; The third is to strive for the recognition of the tax authorities.

2. Economic tax planning. The focus of conservation-oriented tax planning is to avoid and reduce repeated tax expenditures, and to adjust and cancel the production and operation behaviors and links of repeated tax expenditures.

3. Avoid tax planning violations.

Master and understand the conditions under which various tax obligations occur, and prevent being punished for mistakes identified.

Master and understand the provisions of the tax basis of each tax, and prevent being punished for the wrong confirmation of the tax basis.

Master and understand the provisions of various taxes and tax administration laws on anti-tax avoidance to prevent losses caused by tax administrative investigation.

Master and understand the provisions of various taxes and tax administration laws on tax declaration, and prevent being punished for reporting errors.

Master and understand the relevant provisions of invoice management to prevent being punished for violating the provisions of invoice management.

With the introduction of the new tax collection and management law, tax collection and management is becoming more and more standardized and strict. The cost and risk of corporate tax evasion will also increase. Many business owners don't want to get involved in the "tax disaster". How to strengthen the study of tax law knowledge and avoid the occurrence of tax violations has become a very concerned issue for enterprise management.

After China's entry into WTO, international economic and trade exchanges have become increasingly frequent, and accounting standards have become increasingly international. The introduction of the new accounting system and accounting standards will undoubtedly widen the difference between accounting and tax collection and management. Accounting is more from the aspect of stability, and tax collection and management countries are more from the aspect of vested interests. With the increasing difference in the separation of collection and payment, on the one hand, enterprises have higher and higher requirements for the quality of accounting personnel, on the other hand, it also provides a big stage for accounting firms and other intermediaries to use their professional advantages to carry out tax consultation.

4. Choose from various tax payment schemes.

Verb (abbreviation of verb) steps of tax planning

For tax planning, we mainly follow the following steps:

(1) Determine the facts

This is the basis of tax planning. What are the facts, what events are involved, who are the taxpayers, what kind of tax relationship is formed, and what are the details.

(2) Identify tax issues

Mainly judge the nature of tax-related matters, whether it is income tax, business tax or value-added tax, and what kind of tax legal relationship has been formed.

(3) study the tax issue

To what extent tax-related events develop and what kind of consequences will be caused, and the relevant tax regulations are analyzed and studied.

(4) Design scheme

In view of practical problems, several alternative schemes are designed.

(5) Evaluate and select alternatives.

Analyze, compare and evaluate the design alternatives, and then choose a better one to implement.

Six, the risk of tax planning and its prevention

The so-called tax planning risk is the price paid by tax planning activities for various reasons. The risk of tax planning mainly includes four aspects: first, the risk of not paying taxes according to law. That is to say, due to the inaccurate grasp of the spirit of relevant tax policies, tax evasion is actually caused, thus tax punishment is carried out. Second, the risk of inadequate application and implementation of relevant preferential tax policies. Third, in the process of systematic tax planning, the integrity of tax policy is not grasped enough, which forms the risk of tax planning. For example, tax planning in the process of enterprise reorganization, merger and division involves a variety of preferential tax policies. If you can't understand it systematically, it is easy to risk planning failure. The fourth is the risk that the planning results and planning costs are not worth the candle.

In order to prevent tax planning risks, our hospital mainly strengthens prevention from the following aspects:

First of all, establish a risk awareness of tax planning, based on prevention in advance. As a consultant engaged in tax planning, we should first establish the risk awareness of tax planning and pay attention to the risk prevention of tax planning anytime and anywhere. As clients and taxpayers themselves, they should also have a correct understanding of the risks of tax planning. In practical work, consultants should constantly publicize the idea of paying taxes in good faith according to law to customers, emphasizing that paying taxes according to law is the obligation of every taxpayer; Tax planning can only work under certain policy conditions and within a certain range, and it cannot be too demanding.

Second, actively publicize and strive to create a social environment that adapts to the development of tax planning. Tax planning is not tax evasion, we should understand and accept tax planning, so that the emerging tax planning can develop smoothly.

Third, study tax policy in a timely and systematic way, and accurately understand and grasp the connotation of tax policy. The tax policy is constantly changing. From a certain point of view, tax planning is to seek the growth point of taxpayers' interests in taxation by making use of the constant change of the adaptation degree of tax policy and economic reality, so as to maximize the interests. Therefore, tax planning is to constantly study the characteristics of economic development and pay attention to the changing trend of tax policy in time. Grasping the policy comprehensively and accurately is the key to avoid the risk of tax planning.

Fourth, strengthen contact with local tax authorities and fully understand the characteristics and specific requirements of local tax collection and management.

For tax planning, due to the different specific tax collection and management methods in different places, tax law enforcement departments have greater discretion. It is difficult for tax planners to accurately grasp its exact boundaries, which requires consultants to correctly understand the provisions of tax policies and always pay attention to the characteristics and specific practices of tax collection and management by local tax authorities. In fact, if it can't adapt to the management characteristics of the competent tax authorities, or the tax planning scheme can't be recognized by the local competent tax authorities, it will be difficult to reflect its due benefits. Therefore, maintaining good communication with local tax authorities and learning from tax experts are also the key to the success of tax planning scheme.