Tax planning refers to the design and operation for realizing the minimum reasonable tax payment when there are two or more tax payment schemes under the premise of complying with tax laws and regulations. The essence of tax planning is to pay taxes reasonably according to law, and to minimize the tax risk and reduce the tax payable as much as possible.
(1) Collect the necessary information for tax planning
1. Analyze the tax-related situation and demand of enterprises. The basic situation and tax payment requirements of different enterprises are different. When implementing tax planning activities, we must first understand the following basic conditions of enterprises: enterprise organization form, the intention of planning subjects, operating conditions, financial conditions, investment intentions, management's attitude towards risks, enterprise's needs and goals, and so on. Among them, the intention of the planning subject is the most fundamental part of tax planning and the starting point of tax planning activities.
2. Enterprise-related tax policies and environmental analysis. It is especially important for the successful implementation of tax planning to fully understand the tax policies of industries and departments related to enterprises, understand and master the national tax policies and spirit, and strive for the help and cooperation of tax authorities. Conditional, the establishment of enterprise tax information resource database, for use. At the same time, enterprises must understand the relevant tax-related behaviors of the government and make reasonable expectations on the possible behavior response of the government to the tax planning scheme, so as to enhance the possibility of successful planning.
3. Determine the specific objectives of tax planning. The ultimate goal of tax planning is to maximize the value of enterprises. After analyzing the information collected above, we can determine the specific objectives of tax planning and design the tax planning scheme based on this. The specific objectives of tax planning mainly include: minimizing tax burden; Maximize after-tax profits; Maximize the time value of obtaining funds; Minimize tax risk.
(II) Designing alternative tax planning schemes
After mastering relevant information and setting goals, the decision-makers of tax planning can start to design specific tax planning schemes. The design of tax planning scheme is generally carried out according to the following steps: first, the tax-related issues are identified, that is, the nature of tax-related projects, which taxes are involved, etc. Secondly, the tax-related issues are analyzed, that is, the development trend of tax-related projects, the consequences, the size of tax planning space, the key issues to be solved, etc. Finally, design a variety of options, that is, design a number of options for tax-related issues, including the business activities involved, financial operations and accounting treatment to determine supporting programs.
(3) Analyze and evaluate various alternatives and choose the best one
The tax planning scheme is a combination of various planning technologies, and risk factors need to be considered at the same time. After the registration scheme of Chongming Company is listed, a series of analysis must be carried out, including: first, legitimacy analysis: the first principle of tax planning is legitimacy principle, and the designed scheme should be analyzed first to avoid legal risks; The second is feasibility analysis: the implementation of tax planning needs many conditions, and enterprises must evaluate the feasibility of the plan, including the choice of implementation time, the quality of personnel and the prediction of future trends; Third, target analysis: each design scheme will produce different tax payment results, and whether this tax payment result meets the established goals of the enterprise is the basic basis for planning scheme selection. After analyzing, comparing and evaluating various schemes, choose the best scheme.
(iv) Implementation of the tax planning scheme
After the tax planning scheme is selected and approved by the management department, it will enter the implementation stage. Chongming registered company shall, in accordance with the selected tax planning scheme, make corresponding treatment or changes to its taxpayer identity, organizational form, registered place, industry, economic activities and accounting treatment, and record the benefits of the planning scheme.
(V) Monitoring, evaluating and improving the tax planning scheme
During the implementation of the tax planning scheme, problems should be monitored in time. Then use the information feedback system to evaluate the effect of the planning scheme, and check whether its economic benefits and final results achieve the tax planning objectives. In the process of implementation, there may be differences with the expected results due to execution deviation, environmental changes or defects in the design of the original plan. These differences should be promptly fed back to the decision makers of tax planning and the plan should be improved. < P > I hope my answer can help you, and you can consult me at any time if you don't understand.