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Risk And Prevention Of Tax Planning For Small And Medium Enterprises &Nbsp (2)

2010/6/8 14:17:00 180

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Assets

Risk prevention of tax planning for small and medium sized enterprises

As mentioned above, the risk of tax planning is objective, but it can also be prevented and controlled.

Tax on small and medium enterprises

To plan

In terms of risk prevention, we should start with the following aspects:

1. Correct understanding

tax revenue

Planning and standardizing the basic accounting work.

The decision-making level of SMEs must establish the concept of paying taxes according to law, which is the prerequisite for successful tax planning.

Tax planning can improve business performance to a certain extent, but it is only a link to improve the financial management level of enterprises. It is not possible to raise the profit of enterprises too much in tax planning, because the improvement of business performance is influenced by many factors such as market changes, commodity prices, commodity quality and management level.

The establishment of a complete and standardized financial accounting book, vouchers, statements and proper accounting treatment is the basic premise for tax planning.

Is tax planning legal?

First, we must pass the tax inspection, and the basis of inspection is the accounting voucher and records of the enterprise.

Therefore, small and medium-sized enterprises should acquire and maintain the accounting vouchers and records of enterprises and standardize the basic accounting work in accordance with the law, so as to provide reliable basis for improving the effect of tax planning.

2, firmly establish risk awareness and pay close attention to the changing trend of tax policy.

Because of the complexity and complexity of the business environment and the occurrence of uncertain events, the risk of tax planning is always at risk. Therefore, when implementing tax planning, small and medium-sized enterprises should fully consider the risks of planning and make decisions.

Tax laws are constantly revised and perfected with the changing economic situation or in keeping with the needs of policies. The number of amendments is more frequent than other legal norms.

When carrying out tax planning, small and medium-sized enterprises should make full use of modern advanced computer networks and newspapers and other media to establish a suitable set.

The tax planning information system with its own characteristics, such as free subscription of tax public service information such as the national revenue administration bulletin, tax law express, local tax communication and so on, collects and collects tax policies and changes related to business operation, timely grasps the impact of tax policy changes on enterprise tax related incidents, accurately grasps the legislative purpose, and timely adjusts tax planning scheme, so as to ensure the implementation of tax planning activities within the scope of tax law.

3, create a good relationship between tax and enterprise.

Under the condition of modern market economy, taxation has the functions of fiscal revenue and economic control.

In order to encourage taxpayers to act according to their own intentions, the government has implemented the tax differential policy as an important means to readjust the industrial structure, expand employment opportunities and stimulate the growth of national economy.

Tax policies with different types and considerable flexibility are formulated, and tax enforcement agencies have greater discretion because of different tax collection methods.

Therefore, SMEs should strengthen their understanding of the working procedures of tax authorities, strengthen contacts and communication, strive for consistency with the tax authorities in the understanding of tax laws, especially in dealing with certain vague and new things, and be recognized by tax authorities and tax collectors.

only

enterprise

The tax planning scheme is approved by the local competent tax authorities to avoid invalid planning, which is the key to the smooth implementation of the tax planning scheme.

Small and medium-sized enterprises should prevent the misunderstanding of "coordination and communication", that is, "coordination" is to engage in personal relations with the tax authorities, and do not hesitate to bribe them, so that a small number of incompetent tax officials will "keep a blind eye" in dealing with tax issues, so as to achieve the purpose of not paying taxes or paying less taxes, not punishments or punishments.

At present, with the continuous strengthening of tax authorities' inspection efforts and the increase of national anti-corruption efforts and economic cases, this practice will not only help enterprises to pay less taxes, but will increase the tax risk of enterprises.

4, implement the principle of cost and benefit to maximize the overall efficiency of enterprises.

The small and medium-sized enterprises are choosing the tax planning scheme.

We must follow the principle of cost and benefit to ensure the realization of the goal of tax planning. In the implementation of any planning scheme, taxpayers will pay tax planning costs for the implementation of the scheme at the same time of obtaining part of the tax benefits. Only when we fully consider the hidden cost of the plan, and when the cost of tax planning is less than the proceeds, the tax planning plan is reasonable and acceptable.

Tax planning should not only focus on the tax burden of individual taxes, but also focus on the overall tax burden.

A successful tax planning scheme must be the result of the optimal selection of various tax schemes. The criterion of optimal selection is not the smallest tax burden, but rather the overall interests of enterprises when the tax burden is relatively small.

In addition, when choosing tax planning plan, we should not only focus on the least paid tax plan in a certain period, but should consider following the long-term development strategy of enterprises and choose the tax planning scheme that can maximize the overall benefit of enterprises.

5, with the help of "external brain", we can improve the success rate of tax planning.

Tax planning is a high-level financial activity and systematic project. It requires the planners not only to be proficient in tax law and accounting, but also to know professional knowledge such as investment, finance, trade, logistics and so on.

Due to professional and experience constraints, SMEs may not be able to complete independently.

Therefore, for those projects which are not competent for themselves, tax planning experts should be hired to improve the standardization and rationality of tax planning, and to make and implement tax planning schemes, thereby further reducing the risk of tax planning.