refers to the pre-planning and arrangement of business, investment, financial management and other activities within the scope stipulated by the tax law.

1, direct use of planning method

In order to achieve the overall economic goals, the state has made many preferential tax policies by macroscopically regulating the economy and guiding the flow of resources. The state supports and encourages taxpayers to use preferential tax policies for planning, because the more taxpayers use preferential tax policies, the more conducive it is to the realization of specific national policy objectives. Therefore, taxpayers can use preferential policies aboveboard to serve the production and business activities of their own enterprises.

2. Location flow planning method

Taxpayers can choose to register in preferential areas or transfer the currently depressed production to preferential areas according to their needs, so as to fully enjoy preferential tax policies, reduce the tax burden of enterprises and improve their economic benefits.

3. Creating Conditions Planning Law

Taxpayers create conditions to meet the preferential tax regulations or enjoy preferential treatment by attaching themselves to some enterprises or industries that can enjoy preferential treatment.

expanding information

the fundamental reason for any tax planning behavior is the drive of economic interests, that is, the economic subject pursues the maximization of its own economic interests. A survey of some state-owned enterprises, collective enterprises and individual operators in China shows that the vast majority of enterprises have the desire and requirements to engage in production and business activities in special economic zones, development zones and tax preferential areas, mainly because of the light tax burden and small tax payment.

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 is, it means a loss of taxpayers' direct economic interests.

Baidu Encyclopedia-Tax Planning

Baidu Encyclopedia-Tax Planning