Basic definition
Under the premise of not violating laws and policies, taxpayers can reduce their tax burden as much as possible by participating in and planning business, investment and financial management activities in order to obtain? Tax saving? The behavior of interest exists for a long time. The research and practice of tax planning in western countries started earlier, which attracted social attention as early as the 1930s and was recognized by law. 1935, Lin Shuyu, a member of the British House of Lords, proposed: Everyone has the right to arrange their own business, and according to the law, they can pay less taxes. He can't be forced to pay more taxes to ensure that he benefits from these arrangements? .
His idea won the recognition of the legal profession, and Britain, Australia and the United States often cited the spirit of this principle in future tax cases. In recent 30 years, tax planning has developed rapidly in many countries, and has increasingly become an indispensable part of taxpayers' financial management or business decision-making. Many enterprises and companies employ specialized senior tax planners or entrust intermediaries to advise on their economic activities. In China, since the tax planning was put forward in the early 1990s, its functions and functions have been continuously recognized, accepted and valued by people, and it has become a particularly optimistic business for relevant intermediaries.
Tax planning is a basic right of taxpayers, and the income obtained by taxpayers should be legal on the premise that the law allows or does not violate the tax law.
Basic steps
An important preliminary work of tax planning is to master relevant laws and regulations, understand the spirit of law and master the policy scale. Whether it is an external tax planner or an internal tax planner serving an enterprise, before tax planning, we must first learn and master the spirit of the national tax law, and strive for the help and cooperation of the tax authorities, especially for the planners who implement transnational tax planning business, they must also be familiar with the legal environment of relevant countries. For each specific business undertaken by the Planning Commission, taxpayers should have a targeted understanding of the details of the legal provisions of the design.
Understand the tax activities of tax authorities? Legal and reasonable? Definition of
Another important preliminary work of tax planning is to understand the tax authorities' views on? Legal and reasonable? Legal interpretation and law enforcement practice of tax payment. But what are different countries interested in? Legal and reasonable? The legal interpretation is different. As far as China's tax law enforcement environment is concerned, due to the lack of feasible general principles of tax law, there are also shortcomings in the operation of legal provisions, and there are quite a few tax authorities. Discretion? . Therefore, in China, it is very important to be familiar with the implementation environment of tax law. To understand the definition of legal scale by tax authorities, we can start from the following three aspects:
(1) How much do you know about the Constitution and current laws? Legal and reasonable? The scale of.
(2) from the administrative and judicial organs? Legal and reasonable? Grasp the scale in legal interpretation.
(3) Grasp the scale from the tax authorities' organization and management of tax activities and adjudication of tax disputes.
Understand the situation and requirements of taxpayers
The first step of tax planning is to understand the situation and requirements of taxpayers. Taxpayers can be divided into enterprise taxpayers and individual taxpayers, but different enterprises and individuals have different situations and requirements.
Enterprise taxpayers need to know the following aspects in tax planning:
(1) enterprise organization form.
(2) financial situation.
(3) Investment intention.
(4) Attitude towards risks.
(5) Tax payment history.
Tax planning for individual taxpayers, need to know the situation mainly includes the following contents:
(1) Date of birth.
(2) marital status.
(3) Children and other dependents.
(4) financial situation.
(5) Investment intention.
(6) Attitude towards risks.
(7) Tax payment history.
In addition, we need to know the requirements of taxpayers, such as increasing short-term income or long-term capital appreciation, or increasing short-term tax revenue or long-term capital appreciation.
Sign an entrustment contract
The general steps of tax planning are as follows: after receiving the application from the entrusting unit, the trustee conducts preliminary negotiations, then clarifies the objectives of tax planning, conducts on-site investigation and data collection, and then decides whether to accept the entrustment after considering its own business ability. If yes, an entrustment contract needs to be signed.
Tax planning contracts have no fixed format and generally include the following contents:
Basic information of the principal and the agent.
General rules.
Entrusting matters.
Commercial content.
Remuneration and calculation method.
The form and attribution of tax planning results.
Provisions to protect the rights and interests of customers.
Provisions on protecting the rights and interests of planners.
Sign and seal.
Date and place of signing the contract.
Make tax planning plan and implement it.
The main task of tax planning is to make a tax plan according to the requirements of taxpayers and their own situation. Planners need to make a draft tax planning as detailed as possible, considering various factors, including: specific steps, methods and precautions of tax planning; Tax laws and regulations on which tax planning is based; Possible risks in the process of tax planning. The formulation process of the draft plan is actually an operational process, including the following contents:
Analyze the taxpayer's business background and choose the tax saving method.
Conduct legal feasibility analysis.
Calculation of tax payable.
Analyze the changes of various factors.
Sensitive analysis.
Control the operation of the tax plan
Tax planning may take a long time. After the implementation of the plan, planners need to know the implementation of the tax plan regularly and regularly through certain information feedback channels, correct the deviation from the plan, and revise the tax planning plan according to the new situation to maximize the expected income of the planning.