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.
cause
Subjective reasons
The fundamental reason of any tax planning behavior is driven by economic interests, that is, economic subjects pursue the maximization of their own economic interests.
A survey of some state-owned enterprises, collective enterprises and individual operators in China shows that most enterprises have the desire and requirement to engage in production and business activities in special economic zones, development zones and tax preferential zones, mainly because of light tax burden and low tax payment. As we all know, profit is equal to income MINUS cost (excluding tax) and then MINUS tax. Under the condition of constant income, reducing the cost and tax expenditure of enterprises or individuals can obtain greater economic benefits. Obviously, as an expenditure item of production and business activities, tax should be as little as possible, no matter how fair and reasonable, it means the loss of taxpayers' direct economic interests.
objective cause
The appearance of anything always has its internal reasons and external stimulating factors. The internal motivation of tax planning can get the fundamental answer from the taxpayer's strong desire to reduce the tax burden as much as possible, while its objective factors, as far as domestic tax planning is concerned, mainly include the following aspects.
(1) Flexibility of taxpayer definition
Any kind of tax should define its specific taxpayer by law. The objects included in this definition are quite different from those actually included. The reason for this difference lies in the flexibility of taxpayer definition, which induces taxpayer's tax planning behavior. Certain taxpayers must pay certain taxes. If a taxpayer can explain that he is not a taxpayer of the tax, and the reason is reasonable and sufficient, then he naturally does not have to pay the tax.
There are generally three situations here: first, the taxpayer has indeed changed the business content. It used to be a taxpayer of a certain tax, but now it has become a taxpayer of another tax; Second, the content is divorced from the form, and taxpayers make it not a taxpayer of a certain tax in form through some illegal means, but it is not; Third, taxpayers have changed the content and form through legal means, so that taxpayers do not have to pay taxes.
(2) the adjustability of the tax object amount
The key to taxation depends on two factors: first, the amount of the taxable object; The second is the applicable tax rate. Taxpayers are in between.
Under the premise of fixed tax rate, the smaller the tax basis derived from the amount of taxable objects, the less the tax amount, and the lighter the tax burden of taxpayers. For this reason, taxpayers can't try their best to adjust the number of tax targets and make the tax base smaller. For example, enterprises pay business tax according to sales revenue, and taxpayers will find ways to reduce sales revenue. Because there is room for deduction and adjustment of sales revenue, some taxpayers try to increase as many deduction items as possible in sales revenue.