The Necessary Skills Of Enterprise Tax Planning

The reason why tax planning differs from tax evasion is that it is a lawful act under the precondition of complying with the relevant national tax laws and regulations.

Paying taxes according to law is the obligation of every legal person and natural person. State regulations do not tolerate any unit or individual going cheap. All kinds of tax evasion are prohibited by national laws.

The law of tax collection and administration stipulates: "for taxpayers evading taxes, the tax authorities shall recover the taxes that they do not pay or pay less, late fees, and impose a fine of not more than fifty percent or more than five times the amount of taxes which are not paid or paid less. If a crime is constituted, they shall be investigated for criminal responsibility according to law."

As the main body of tax payment, the corporate legal person has different tax categories, locations, time limits, tax rates and tax subjects. Therefore, the tax burden may be different if the tax planning is made. Besides, our national tax law is not very sound, and it is impossible to stipulate every taxable business.

But for whatever reason, the precondition of tax planning is legal, all.

It can not be called tax planning.

In order to make tax planning, enterprises should first abide by the relevant state.

This requires that the parties to tax planning should be familiar with the various tax laws and regulations of the country. Only when they understand the law and abide by the law can they effectively plan their tax revenue.

Enterprise tax planning must be carried out in advance. Once the business activities have occurred, the various tax obligations of enterprises will also arise. Taxpayers at this time feel that the tax burden is heavy. Any planning is futile and can not withstand the inspection of the tax department, which is an illegal act.

Planning should be carried out beforehand, which is exactly the opposite of accounting afterwards.

The sixty-third provision of the tax collection and administration law stipulates: "taxpayers are forgery, alteration, concealment, unauthorized destruction of account books, bookkeeping receipts, or more expenditures on the account books, or no listing or listing of income, or refusing to declare by tax authorities, or making false tax returns, or paying taxes without paying or paying less."

Once the business happens, the duty to pay will follow. At this time, planning is nothing more than changing the original documents. The time, place, way of valuation, or making false business are difficult to avoid the tax evasion. The fake things are checked by the tax department. Only by calculating the comprehensive tax burden of different business behaviors beforehand and adjusting the business method in advance can we lower the tax burden of enterprises under the premise of not breaking the law.

Tax planning for enterprises is also like doing other things. In advance, a task goal should be formulated.

Before planning, we must understand and analyze the tax environment of enterprises, such as taxable categories, applicable tax rates, tax burden, economic business processes, tax rates in their areas, and industry characteristics. Based on this, we should grasp what problems exist, then consider the possibility of planning, and formulate goals for planning.

With the goal, we can choose the means to achieve our goal by achieving the goal of postpone the tax payment, pfer the tax burden, or adopt other reasonable tax avoidance measures.

Let's give a simple example: if some enterprises increase sales, contract sales with customers, and reward annual sales volume by a few percent, this percentage is the profit of the distributor. If the contract is signed, it will become the selling cost of the enterprise. The VAT produced by the enterprise will be borne by the enterprise. As long as the policy is stipulated in the contract as the price and the policy is embodied in the sales invoice of the enterprise, the value-added tax will be pferred out, which is reasonable and lawful, and it will also achieve the goal of lowering the tax burden.