1. Reduce the tax burden
Tax planning should first help taxpayers reduce their tax burden, which is the highest goal of tax planning scheme. Directly reducing the tax burden is one of the goals of enterprise tax planning. Taxpayers are the undertakers of tax obligations. As the main body of market economy, enterprises always strive to maximize their own economic interests on the premise of clear definition of property rights. Maximizing economic benefits means minimizing total costs.
2. Achieve zero tax risk.
The so-called tax-related zero risk means that taxpayers have clear accounts, correct tax returns, pay taxes in full and on time, and there will be no tax-related punishment, that is, there is no risk in paying taxes, or the risk is minimal or even negligible. Realizing tax-related zero risk is the lowest goal of tax planning scheme, and achieving the lowest goal is the basis of achieving the highest goal. Taxpayers must pay taxes legally first, and there is no legal risk in tax-related; Secondly, there is a legal basis for using various planning methods to achieve the lightest tax burden.
Realizing zero tax-related risk of enterprises can bring the following benefits: (1) It can avoid unnecessary economic losses. (2) Unnecessary reputation loss can be avoided. (3) It is more conducive to financial management.
3. Time value of obtaining funds
Money has time value. Taxpayers defer the current tax payable to the next year through certain means, so as to obtain the time value of funds, which is one of the organic components of the tax planning target system.
Because funds have time value, enterprises should try to reduce the taxable income in the current period to delay the payment of current taxes. Only by paying attention to the time value of funds can taxpayers make the tax planning scheme more scientific.
4. Improve your own economic interests
The ultimate goal of enterprises engaged in economic activities is to maximize the overall economic benefits, not just to pay less taxes. The maximization of economic benefits should be long-term. In tax planning, enterprises should obey their long-term goals in order to achieve sustainable development and profit maximization in a long period of time. Taxpayers to improve their own economic benefits, mainly from the following aspects:
(1) Strengthen the production and operation management of enterprises and improve the management level. (2) Increase investment in science and technology and improve production technology.
(3) Find the best turning point of production scale and realize economies of scale. (4) Promote institutional innovation and obtain excess profits.
5. Safeguard the legitimate rights and interests of the enterprise itself.
Safeguarding one's legitimate rights and interests is an essential part of tax planning for enterprises, so as to adjust the imbalance between power and rights from the perspective of paying taxes according to law, realize the benign interaction between taxation and economy, and promote the long-term sustainable development of the economy. Paying taxes according to law not only requires taxpayers to pay taxes in full and on time in accordance with the provisions of the tax law, but also requires tax authorities to collect taxes reasonably and legally in accordance with the provisions of the tax law. Enterprises have the obligation to pay the corresponding taxes on time and in full, and cannot evade taxes; However, enterprises can refuse to pay taxes they should not pay and safeguard their legitimate rights and interests.
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