Skills To Avoid Traps In Tax Planning

Tax planning is understood from the perspective of law. I think it is neither lawful nor illegal.

On the one hand, the starting point of tax planning is not based on the violation of tax laws and relevant laws and regulations. It takes advantage of the relevant laws and regulations, especially the loopholes in tax laws and regulations, and the difficulties of tax authorities' cooperation in tax collection and management. In this sense, tax planning is not illegality.

On the other hand, no country currently regards tax planning as a lawful act, which is protected by law. Instead, tax authorities in various countries have carried out anti planning activities to varying degrees, and have listed or listed the relevant anti planning provisions in tax laws and regulations.

For example, in China, thirty-fifth, thirty-eighth, thirty-ninth, forty and forty-one of the rules for the implementation of the tax collection and administration law of the People's Republic of China, seventh of the Provisional Regulations of the People's Republic of China on value added tax, tenth of the Provisional Regulations of the People's Republic of China on consumption tax, tenth of the Provisional Regulations on enterprise income tax in People's Republic of China, thirteenth of the tax law on foreign investment enterprises and foreign enterprises in People's Republic of China, thirty-first, thirty-second, thirty-third and thirty-four of the financial system of industrial enterprises,

These regulations and regulations have certain anti planning functions.

Tax planning, in the final analysis, is the taxpayer's failure to make good use of the relevant tax laws and regulations and the relevant provisions, paying less taxes and not violating the relevant laws and regulations.

One of its basic characteristics is not illegality.

But what is illegal and why it is not illegal depends entirely on the specific laws and regulations of a country.

Taxpayers may face different laws from one country to another, and as time goes by, the same country will have different laws.

It is also possible to change, especially for tax planning.

It is impossible to turn a blind eye to it. The state and tax authorities will take measures to correct and adjust the laws and regulations that are not complete and unreasonable in the planning process.

In the face of changes in national laws, taxpayers will change their nature.

Therefore, any tax planning scheme is formulated in a certain time and certain legal environment with certain business activities as the background.

It has obvious timeliness.

The real tax planning successors are those who have "financial foresight" for financial innovation and marketing innovation.

When a planning method is accepted by taxpayers and widely used, it is also the day of the state's access.

That is to say, it is not equal to the future to be lawless at this time. It is the most favorable tax plan at this time, and then it may be the worst tax plan.

If we can not make an accurate judgement of the duration of the "loophole" and the method of plugging up the loopholes, it is very likely to fall into the "time trap" of tax planning.

If we blindly emphasize the legality of planning and disobey the management of tax authorities, we will eventually trigger conflicts with tax authorities in action and upgrade planning activities to tax actions.

Another pitfall in cognition is that tax planning is to evade tax evasion, tax evasion or tax fraud. It is to refurbish tax evasion, that is, by making some relations, we should take some steps to get around the door, pay less and pay less penalty. This is extremely wrong, and it will lead to illegal and illegal behavior directly.