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Tax Planning
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The content of planning includes tax avoidance, tax saving, avoiding "tax trap", transfer planning and realizing zero risk.
Tax avoidance planning is a concept relative to tax evasion, which refers to the planning of taxpayers using non-illegal means to take advantage of loopholes and blanks in the tax law to obtain tax benefits.
Tax avoidance planning is neither illegal nor legal, but in between, is a "non-illegal" activity. There is some dispute in the theoretical circle about the planning of this way, and many scholars think it is a contempt for the national law and should be beaten to death. However, the author believes that although this kind of planning is contrary to the spirit of legislation, its success is based on taxpayers' careful study of tax policies and recognition of laws in the form of legal provisions, which is fundamentally different from taxpayers' non-respect for tax evasion and tax evasion. For taxpayers of this kind of planning, the tax authorities should not deny, and should not be identified as tax evasion, tax evasion and legal sanctions. What the state can do should be to constantly improve tax laws and regulations, fill gaps and plug loopholes, so that similar situations will not happen again, that is, to take anti-tax avoidance measures to control. Tax saving means that taxpayers, on the premise of not violating the legislative spirit of the tax law, make use of the tax law's inherent preferential policies such as tax collection point, exemption amount, tax reduction and tax exemption, etc., as well as preferential regulation policies such as tax punishment to achieve the purpose of paying less national tax through ingenious arrangements for enterprises' financing, investment and operation. This kind of planning is one of the components of tax planning, the theoretical circle has already reached a consensus, and the state also gives support from various aspects.
"Tax trap" refers to the provisions that taxpayers should be careful not to fall into in their business activities.
The provisional regulations on value-added tax stipulate that goods or services concurrently subject to different tax rates shall be separately accounted for, and those not separately accounted for shall be subject to high VAT rates. If people do not plan their business in advance, they may fall into the "tax trap" set by the state and thus increase the tax burden on enterprises.
Pass-through planning refers to the economic activities in which taxpayers, in order to reduce their tax burden, pass the tax burden on to others by adjusting the price of goods sold. As the goal of reducing tax burden can be achieved through the pass-through planning, people also include it in the scope of tax planning.
Zero risk refers to a state where taxpayers' production and operation accounts are clear, tax returns are correct, taxes are paid in time and in full without any illegal and disorderly behaviors, or risks are minimal and negligible.
When it comes to tax planning, it is generally considered that enterprises or individuals use all kinds of means to directly reduce their tax burden. Actually, this understanding is rather one-sided. Because, besides reducing the tax burden, taxpayers will not directly obtain any tax benefits, but they can avoid the occurrence of tax-related losses, which is equivalent to achieving certain economic benefits. This state is tax-related zero risk. The author thinks that the realization of zero risk of tax-related taxes is also an important part of tax planning.
