浅谈纳税筹划分析研究 税务管理专业.docx

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1、Onthetaxp1.anningEachofusistopaytaxeswhicharegettingc1.oser,asthedegreeofChinasrefo11nandopening-uphavebeendeepenedandthe1.eve1.ofpersona1.incomeofresidentsinthecontinuousimprovementofhcinternationa1.businesshasimprovedtheextent,therefore,thetax-re1.atedbusinessesandindividua1.sasamatterofgrowing,wh

2、etherinanycountryinaccordancewiththe1.awrequirestaxpayerstopaytaxes,thetax1.iabi1.ityfornon-per1.o11nanceofthepeop1.eshou1.dbegiven1.ega1.sanction,butnotcontrarytothepremiseofthetax1.aw.taxpayerscan1.ega1.1.yreducetaxburden?Itisprecise1.yinsuchcircumstances,taxp1.anningactivitiesbecomemoreandmoreimp

3、ortantinourconty,First,themeaningofTaxP1.anningIbe1.ievethattaxavoidanceshou1.dbep1.anedforthefo1.1.owingreasons:avoidanceofnon-offenders,whichistheru1.eof1.awintheconsensusreachedbythepeop1.e.Anycountriesandregionshavetax1.awsandregu1.ationsoftheStateorthe1.oca1.governmentinwrittening,aref1.ectiono

4、fthewi1.1.,therespectforthetaxpayersof1.awistherespectofawrittendocument,ofcourse,ofwhichthere1.evantrespect.Ifthetaxitse1.fwi1.1.differtothe1.egis1.ators,the1.egis1.atorsshou1.dbetheresponsibi1.ityofthetaxpayersinstead.Taxavoidanceisnotavio1.ationoftheprovisions,Thereibre,taxp1.anningisdefinedasbef

5、orethetaxact,subjectingtothe1.awsandregu1.ationsunderthepremiseofthemainbodyofthebusinessactivitiestaxorinvestment-re1.atedmatters,forexamp1.e,makingarrangementsinadvancehasreachedtopay1.esstaxanddeferredgoa1.saseriesofp1.anningactivities.Taxp1.anningshou1.dinc1.udefouraspects:First,theuseof1.egitim

6、atemeansoftaxp1.anning;secondistheuseofnon-i1.1.ega1.meansoftaxp1.anning;Thethirdistheuseofeconomicinstruments,inparticu1.ar,meansthepriceoftheIaXp1.anpassed;fourgototheentiretaxpayeraccounts,toachievezero-tax-re1.atedrisks.Itiseasytoseefromitsdefinition,taxp1.anningforthebottom1.ineofthe1.aw,whi1.e

7、noti1.1.ega1.as1.ongasameansoftaxmaybeinc1.udedinthescopeoftaxp1.anning.(A) contributetotheachievementofthefinancia1.interestsofthetaxpayerstomaximizetheTaxp1.anningcanreducethecostofthetaxpayerstax.taxmayberegardedasoperatingexpenses,netprofitisthededuction,companiesunderthepremiseisnotagainstthe1.

8、awnottopaytaxesorpay1.esstaxes,itmeansthatthecosttospendasma1.1.amountofthesame1.ega1.recognitionandnationa1.1.ega1.protection,andtaxp1.anningcana1.sopreventtaxpayersfromataxtrap,thetrapisatax1.oopho1.einthetax1.awsofsymmetry,theexistenceoftax1.oopho1.es,taxavoidancetothetaxpayersoftheopportunitypro

9、vided;andtheexistenceoftaxtraps,a1.1.owingtaxpayerstobecarefu1.,otherwisetheywi1.1.fa1.1.intothehandsofthetaxauthoritieswhoseemtosetupthe1.oopho1.es,whichisto(rapprey.(B) he1.pincreaseawarenessofthetaxpayerstax.taxp1.anningistheawarenessofenterprisestopaytaxestotheperformanceofthatstageintheeconomic

10、systemreformanddeve1.opmenttoacertain1.eve1.ofadaptation.Ifthetax1.awsdidnotref1.ecttheabso1.uteauthority,corporatetaxpayersgenera1.1.yweaksense,theneedfortaxp1.anningcana1.sogeta1.argertaxbenefit.Onceab1.etostrict1.yenforcethetax1.aw,enterprisesinordertoa1.1.eviatethetaxburden,ofcourse,paytaxesinad

11、vancetoensurethatoperation.(C) contributetooptimizetheeconomicstmcturetaxpayersunderhctax1.awsinthetaxbaseandtaxratedifferentia1.sandpreferentia1.po1.iciesforinvestment,financinganddecision-makingproductssuchasstructura1.adjustment,inspiteofthesubjectiveistoreducetheiraxburden,butobjective1.yitisa1.

12、everatthenationa1.taxUndertheeffectofoptimizingtheindustria1.structurestepbysteptheroadisconducive1.ocapita)f1.owsandtherationa1.a1.1.ocationofresources.(D) mayincreasethetota1.amountofS1.aICrevenueCorPOraICtaxp1.anning,a1.thoughaimingatreducingthecorporatetaxburden,asthegradua1.andreasonab1.eindust

13、ria1.1.ayout,canpromotehedeve1.opmentoftheproduction.Expandedsca1.e,efficiency,andincreaserevenuesandprofits,fromanovera1.1.pointofviewanddeve1.opmentofthecountrysfisca1.revenuegrowthwi1.1.a1.sobesynchronized.Third,theprincip1.eoftaxp1.anningOn1.ygrasptheprincip1.esofp1.anning,taxp1.anningcanmaximiz

14、ethebenefits.Ingenera1.,theenteprisetaxp1.anningshou1.dfo1.1.owthefo1.1.owingprincip1.es:(A) theprincip1.eisnotagainstthe1.aw.TaxP1.anninginthecurrent1.ax1.awdocsnotvio1.atehcpremisefortheuseofnationa1.tax1.awdesignatedby(heGovernment.Taxp1.anningmustbetocomp1.ywithtax1.awsandpo1.icies,on1.yonthispr

15、emiseinorder1.oensurethatthedesignofeconomicactivity,taxprogramapprovedforthetaxdepartment,ore1.setheywi1.1.receivetheappropriatepunishmentand1.o1.ega1.1.iabi1.ity.Thisisthemostbasicprincip1.esoftaxp1.anningwhichdependsonaprerequisiteIbrsurviva1.(B) cost-effective.Anyofthep1.anningprogramhasitstwosi

16、des,withap1.annedimp1.ementationoftheprogram,partofthetaxpayeristoobtaintaxbenefitsinthemeantime,p1.anningfortheprogramisboundtopaytheadditiona1.costofimp1.ementation,aswe1.1.asthechoiceofthep1.anningprogramtogiveupotheroptionsforthe1.ossofthecorrespondingrevenueopportunities.Therefore,taxp1.anningshou1.dbeguidedbytheprincip1.eofcost-effectiveness,weconsiderthedirectcostsoftaxp1.anning,parethechoicetogiveupthepossibi1.ityofprogramincometob