For enterprises, tax planning can reasonably save taxes, reduce tax burden and reduce cash outflow. Therefore, enterprises can create better economic benefits. Sometimes, however, tax saving and tax avoidance are not entirely within the control of planners, but also require the cooperation and overall consideration of various departments such as finance, management and sales within the enterprise, so as to obtain better tax saving effect and achieve the purpose of creating maximum economic benefits.

For example, for the purpose of updating equipment and revitalizing idle assets, enterprises sometimes sell fixed assets that are not needed (used) or are in use. However, high sales prices do not necessarily bring high cash inflows.

Suppose a company plans to sell a yacht that has been used for one year, and it needs to pay consumption tax. The original book value of the yacht is 20 million, and it has been depreciated by 500,000. If the company sells yachts at a price of 20.2 million yuan, because 20.2 million yuan exceeds the original value; According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Value-added Tax Policy for Second-hand Goods and Used Motor Vehicles (Caishui [2002] No.29), if the price of the used motor vehicles, motorcycles and yachts subject to consumption tax exceeds the original value, the value-added tax will be halved at a reduced rate of 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted. For this purpose, the enterprise has to pay VAT: [2020 ÷ (1+4%) × 4%] ÷ 2 = 388,500 yuan, and the net income of the enterprise is 2020-38.85 =1981.15. If the enterprise reduces the price to 1.999 million yuan, although the income from the buyer decreases by 2 1.000 yuan, the net income of the enterprise increases by1.999-1.1.05 =/kloc. In addition, due to the reduction of the sales price, the enterprise has mastered the initiative of the transaction and can completely ask the buyer for more favorable payment requirements, such as asking him to pay in advance. In this way, the increment of enterprise cash inflow is not only 178500 yuan.

Therefore, it is difficult for enterprises to complete the tax planning of selling such assets only by the operation of a certain department; In the aspects of setting sales price, generating tax obligation and calculating tax amount, it is necessary for financial, sales and management departments to cooperate with each other to find the price that can obtain the greatest benefit for the enterprise, so as to achieve the purpose of tax saving.