first, the concept of tax planning. Tax planning refers to an enterprise planning behavior that taxpayers choose a tax plan that maximizes tax benefits in advance to deal with their production, operation, investment and financial management activities under the premise of complying with national laws and tax regulations and in accordance with the guidance of tax policies and regulations.

this concept shows that the prerequisite of tax planning is that national laws and tax regulations must be combined; The direction of tax planning should conform to the guidance of tax policies and regulations; Tax planning must occur before production, operation and investment and financial management activities; The goal of tax planning is to maximize the tax benefits of taxpayers.

the so-called "maximization of tax benefits" includes the lightest tax burden, the maximization of after-tax profit and the maximization of enterprise value, not just the lightest tax burden.

the discussion on the concept of enterprise value-added tax planning is based on the analysis of the concept of tax planning.

the concept of tax planning was introduced to China from the west in the mid-1991s. It was translated from the word tax-planning, and also translated into tax planning, tax planning, tax planning, etc.

tax planning is a new modern frontier discipline involving many disciplines, and many problems are not mature, so the international description of its concept is not consistent.

generally speaking, scholars at home and abroad have expressed this concept as follows: 1) The book "International Tax Dictionary" compiled by the International Finance Documentation Bureau (IBFD) of the Netherlands holds that tax planning refers to enterprises paying the lowest tax by arranging their business activities and personal affairs.

2) According to Personal Investment and Tax Planning written by Indonesian tax expert Yasanwei, tax planning means that enterprises can make full use of all the benefits provided by tax laws and regulations, including tax reduction and exemption, so as to enjoy the maximum tax benefits.

3) Indian tax expert Shrinwas said in his Handbook of Corporate Tax Planning: tax planning is an integral part of the whole management ..... tax has become one of the important environmental factors, which is both an opportunity and a threat to enterprises.

4) In his book Accounting, Dr. Meg of the University of Southern California defined tax planning as: before tax payment occurs, the business operation and investment behavior of enterprises are systematically arranged in advance, so as to pay taxes as little as possible. This process is tax planning.

5) Zhao Lianzhi, an expert in tax planning in China, believes that tax planning refers to an enterprise planning and arranging its investment, operation and financial management activities within the scope permitted by the tax law, so as to obtain as much tax revenue as possible to save tax costs.

the purpose of tax planning is to reduce the tax burden of enterprises.

the external expression of tax planning is "paying taxes at the latest and paying taxes at the least".

6) Chinese scholar Gaidi believes that tax planning, also known as tax planning, refers to the fact that enterprises (natural persons and legal persons) use their rights according to the existing tax laws (not limited to one country and one place), and according to the "permission" and "disallowance", "should" and "shouldn't" in the tax laws.

7) In the Tax Agency Practice compiled by State Taxation Administration of The People's Republic of China Certified Tax Accountant Management Center, tax planning is clearly defined as: tax planning, also known as tax planning, means that in order to maximize enterprise value or shareholders' rights and interests in compliance with tax laws and regulations, enterprises, within the scope permitted by law, arrange and plan their own business, investment, financial management and other matters to make full use of what the tax law provides.

[ Edit this paragraph] II. Main contents of tax planning (1) Tax avoidance planning: refers to the planning that taxpayers use non-illegal means (that is, means that apparently conform to the provisions of the tax law but violate the legislative spirit) to obtain tax benefits by taking advantage of loopholes and gaps in the tax law.

tax planning is neither illegal nor legal, which is essentially different from tax evasion by taxpayers who don't respect the law.

the state can only take anti-tax avoidance measures to control it (that is, constantly improve the tax law, fill gaps and plug loopholes).

(2) Tax saving planning: It refers to the taxpayer's behavior of making full use of a series of preferential policies, such as starting point, tax reduction and exemption, which are inherent in the tax law, and achieving the purpose of paying less or even not paying taxes through ingenious arrangements for activities such as fund-raising, investment and operation.

(3) Transfer planning: refers to the economic behavior that taxpayers transfer the tax burden to others through price adjustment in order to achieve the purpose of reducing the tax burden.

(4) realizing zero tax-related risk: it means that taxpayers have clear accounts, correct tax returns, timely and full tax payment, and there will be no tax-related punishment, that is, there is no tax-related risk, or the risk is negligible.

although the realization of this state can't make taxpayers directly get tax benefits, it can indirectly get certain economic benefits, and the realization of this state is more conducive to the long-term development and scale expansion of enterprises.

[ Edit this paragraph] III. Ways of tax planning (1) Choose a low tax burden scheme.

that is, choose the scheme with low tax burden among various tax payment schemes, which means choosing the low tax cost; (2) Delay in tax payment.

the delay of the tax payment period is equivalent to the enterprise getting a government interest-free loan equal to the delayed tax during the delay.

[ Edit this paragraph] IV. Significance of tax planning (1) It is conducive to the efficient choice of enterprise economic behavior and enhances the competitiveness of enterprises.

1. It is beneficial to increase the disposable income of enterprises.

2. It is beneficial for enterprises to obtain the benefits of deferred tax payment.

3. It is beneficial for enterprises to make correct investment, production and operation decisions and obtain maximum tax benefits.

4. It is beneficial for enterprises to reduce or avoid tax penalties.

(2) It is conducive to realizing the legislative intent of the national tax law, giving full play to the role of tax leverage and increasing national income.

1, conducive to the implementation of national tax policies and regulations.

2. It is conducive to increasing fiscal revenue.

3. It is beneficial to increase the country's foreign exchange income.

4. It is beneficial to the development of tax agency industry.

[ Edit this paragraph] V. Characteristics of tax planning (1) Tax planning is legal [b/].

1. Tax planning is carried out within the permitted scope of laws and regulations, and it is legal for taxpayers to make a decision on which scheme to maximize among various tax payment schemes under the condition of complying with national laws and tax regulations.

2. Tax planning conforms to the legislative intent of the national tax law.

(2) tax planning is planned in advance [b/].

(3) tax planning has a clear purpose [b/].

[ Edit this paragraph] VI. Principles of tax planning (1) Do not violate the principles stipulated by tax laws.

(2) the principle of planning in advance.

(3) the principle of efficiency.

corporate tax burden control and tax planning 1. Can enterprises carry out management activities aimed at reducing tax burden? Is the "idea" of reducing tax burden guilty?

what is the theoretical basis of innocence? Is a good relationship between tax enterprises the only way to reduce tax burden? Is there any other way? Reducing the tax burden of enterprises is an inherent demand for the healthy operation of the socialist market economy. Why? Second, how to implement and control the tax burden reduction of enterprises. The goal of tax burden reduction is "accurate tax payment". Why do you say that any enterprise has both underpayment and overpayment at any time? It takes six internal skills to reduce tax burden; How to establish tax-related obligation identification and confirmation steps, how to establish tax-related burden analysis and detection system; How to establish the expression and delivery channels of tax-related demands III. Introduction to the achievements and application of tax-related legalization construction in China; The construction and application of laws and regulations that restrict taxpayers' right to use (inertia of traditional culture); "Good causes lead to bad consequences" and "proceduralism" (modern civilization has not yet been established) IV. The starting point of corporate tax control; An overview of corporate tax-related legal risks; The legal bottom line should be known to reduce tax burden; Identification of Crime of Tax Evasion and Non-crime V. Corporate Tax Consultation and Case Analysis 41 Cases: A. Can a real estate company pay business tax on the difference between selling houses and land use rights? B. Is there a basis for laws and regulations on the transfer of input tax for obtaining false VAT invoices in good faith? C. Do the branches of enterprises in different places have to pay value-added tax and enterprise income tax locally? D. Prerequisites for the establishment of foreign tax-free branches E. Can expired medicines and foods not be transferred out of the input tax? F. Is the personal income tax withholding fee the labor fee given by the state to the company's financial personnel or the compensation given to the company? G. Does the reinvestment tax rebate for foreign-invested enterprises belong to enterprises? H. Do I need to pay VAT or business tax on the sales of game consumption cards? I. What is the reasonable business tax rate for profit-making medical institutions? J, should the number of taxable wages include zero employment? Six, enterprise tax planning and case analysis planning is for tax avoidance.

but not for not paying or underpaying taxes.

It is to avoid the difference between planning and consulting for overpayment of early tax, and to link the steps of planning and implementation. A, How to reduce the value-added tax in transportation, installation and training attached to sales B, how to reduce the corporate income tax from the combined calculation of "two sets of accounts" of branches in different places C, the choice of "ordinary" and "small-scale" taxpayers, how to reduce the value-added tax D, and how to decompose the personal income of senior managers to reduce the tax burden.