I. Strengthening tax planning, first of all, to strengthen tax research
Strengthening tax research not only to study tax laws and regulations, but also to study the tax content of specific tax-related units and other aspects, including the impact of the tax environment, the content of the tax, tax collection and management, the study of tax documents, the only way to do a good job is to have a clear idea of both the correct implementation of the tax laws and regulations and the rational use of tax policy, to improve the efficiency of enterprises. Tax policy, improve the efficiency of enterprises.
Two, strengthen the tax planning, must form a high-quality, efficient tax network
The formation of a high-quality enterprise tax planning team, the establishment of interlinked and efficient tax network, we do a good job of tax research work and tax planning is particularly important.
First, in the structure of the tax network, not only financial personnel, but also lawyers and other professionals, financial personnel directly facing the tax department, in addition to the responsibility and obligation to cooperate with the tax department to do a good job in tax work, but also need professionals such as lawyers to help on relevant issues, in order to facilitate the resolution of issues between the enterprise and the tax department, so that the enterprise is in a favorable position.
Secondly, we should strengthen learning and create a group of high-quality talents. Nowadays society is a society of knowledge, a society of information explosion, but also a socialist market economy continues to deepen the development of society. In the face of a variety of new knowledge, new changes, on the one hand, the new situation requires us to continue to enrich, learn, adapt to the work; on the other hand, through learning can better guide our work, learning to use. Therefore, it is necessary to increase the training of the current financial personnel, by taking the "please come in, go out" approach, and strive to cultivate and create a number of both tax law and practical understanding of the talent, enrich the tax network team, so that the network to give full play to its role.
Thirdly, the personnel of the tax coordination network must carefully define the economic matters of the enterprises, study the tax basis of the economic matters and make preparations for tax planning. The definition of economic matters is clear, so that they not only do the tax in mind, but also to win the tax department's understanding of the enterprise's implementation of tax policy and trust, and to strengthen the cooperative relationship between the tax enterprises, so as to create a more relaxed tax environment in the enterprise. Such as production or service can be defined as a business or part-time business, must be linked to the tax tax sub-taxes for careful calculation, repeated comparisons, to find the best combination of active communication and negotiation with the tax authorities, in order to obtain the optimal result of minimizing the tax enterprises.
Fourth, the tax assistance network personnel must strengthen the overall study of various taxes between enterprises to determine whether to pay a single or combined. Consolidation of tax matters emphasizes the overall interests of the enterprise. The tax coordination network must provide good conditions for this, through internal information exchange, collaborative research, and integration of the optimal structure of the various types of taxes, to reduce the overall tax of the enterprise.
Fifthly, to strengthen the exchange between the same industry, to put themselves in the community to measure, in order to be able to know their own tax is big or small, light or heavy, but also to understand the differences and similarities of tax law enforcement in different regions and the differences in tax. This not only provides help in studying the tax environment, but also provides a basis for fighting for one's legitimate interests.
Three, strengthen the tax planning, must start from the beginning, a balanced approach
First of all, we must be careful about the issue of corporate restructuring, tax alone, corporate restructuring in some cases on the enterprise is advantageous to reduce taxes, but in some cases on the enterprise is unfavorable to the enterprise will bring an increase in corporate taxes. Such as multiple subsidiaries to form a group of companies, the subsidiaries into a group of companies, the consolidated tax, profit and loss can be offset, at least income tax can be paid less, which can reduce the enterprise's taxes. Of course, corporate restructuring is not only to consider the issue of taxation, but also to consider the development of enterprises, the national industry structure adjustment and other issues, therefore, to comprehensively evaluate the advantages and disadvantages of corporate restructuring to the enterprise, and tend to avoid the disadvantages, and strive to make the enterprise to maximize the benefits of the target close to the enterprise, and only in this way, the enterprise can survive and develop.
Secondly, starting from the source, enterprises must consider the impact of taxation in the feasibility certification of the product development stage, the calculation of the future obtainable benefits of investment projects as well as the pricing strategy of products. The survival and development of the enterprise must be: its cash inflow is greater than the cash outflow, and its increment includes a reasonable profit and taxes.
Four, strengthen the tax planning, must follow the principle of cost - benefit
Tax planning is an important part of the financial management of enterprises, which involves fundraising, investment, production and operation processes. It should be subject to the financial management objectives, that is, profit (profit after tax) maximization.