探究新税法下税收筹划的未来发展情况（To explore the future development of tax planning under the new tax law）

1、探究新税法下税收筹划的未来发展情况（To explore the future development of tax planning under the new tax law）Tax planning is an important part of enterprise financial management, also need to objectively evaluate the planning performance, establish a standard tax planning performance evaluation index system is the obj

2、ective requirement of improving the level of enterprise financial management. The performance evaluation of tax planning is based on the quantitative financial data and indicators, and the financial data and indicators are the main factors of the evaluation criteria.Due to the economic environment w

3、here enterprises vary, coupled with tax policy and tax planning on the subjective and objective conditions are constantly changing, which requires the enterprise tax planning, according to the actual situation of the enterprise specific, making enterprise tax planning, and keep the phase when the fl

4、exibility to with the national tax system, tax law, policy the change of economic activity and is expected to change at any time to adjust the project investment, review and evaluation of the enterprise tax planning, timely update planning content, take measures to spread the risk, while avoiding di

5、sadvantages, realize the goal of enterprise tax planning.First, the concept and premise of enterprise tax planningTax planning is a comprehensive subject, refers to the taxpayer within the scope of the tax law, make a plan according to the financial activities of enterprises and business activities,

6、 to reduce or even exempt from their own legal commitment or additional tax burden, in order to maximize tax benefits.Because the enterprise tax planning is to comply with the provisions of the tax law as the premise, so it has legitimacy. Tax planning is a prerequisite for enterprise tax law, fulfi

7、lled its obligations in accordance with the law, in accordance with the Peoples Republic of China tax collection and management law and its implementation rules and specific tax laws and regulations, shall pay the relevant taxes in full and on time. Only on this basis can the tax avoidance be reason

8、able, and the right to tax avoidance can be regarded as the right of the enterprise, so that it can be recognized and protected by law.Two, the essential characteristics of enterprise tax planning1. the legitimacy of enterprise tax planningEnterprise tax planning is in line with the tax law, does no

9、t violate the tax law premise, it has the essential difference with the tax avoidance, the tax evasion. Tax avoidance is circumventing the law is contrary to the moral standard; tax evasion is not only immoral and in violation of the law, the government is severely punished behavior; and the enterpr

10、ise tax planning is within the limits permitted by tax law, the taxpayer is carefully studied and compared to select optimal tax tax scheme, neither is illegal ethically, tax policy is to guide and encourage the.2. the foresight of enterprise tax planningEnterprise tax planning is a kind of guidance

11、, scientific and foresight management activity, whose purpose is to reduce tax expenditure and maximize its significance. Before the occurrence of various business activities, taxpayers predict the tax burden of various schemes in advance, and determine the choice and decision of business behavior a

12、ccording to the measurement results. In economic activities, the taxpayer generally has lagged behind, which provides the possibility of tax planning in advance to make objective. The tax planning of enterprise is the arrangement and planning of the way and quantity of the management, investment and

13、 financing of the taxpayer. It is different from the tax evasion after taking the tax duty.3. the timeliness of enterprise tax planningAlong with the social politics, the development and change of economic situation, various economic phenomena become more and more complex, in order to adapt to the c

14、hanging economic situation, as the adjustment tax the tax law, also constantly adjust and perfect change. This requires the enterprise tax planning must be based on reality, accurately grasp the changes in the current tax laws, regulations and policies, adjust and update the enterprise tax planning

15、in a timely manner, to obtain good planning and greater economic benefits.4. the comprehensiveness of enterprise tax planningEnterprise tax planning is a systematic overall work, in the planning of a tax, we must focus on the overall tax burden of the high and low, not blindly pursue a tax, the tax

16、burden is light and unscrupulous. In this case, through the enterprise tax planning, although a tax burden fell,But other taxes may be heavier; the tax burden may be reduced earlier, but later the tax burden will be heavier. Therefore, enterprises in the enterprise tax planning should be a comprehen

17、sive measure, in order to grasp the overall situation, the overall tax burden is light, long the tax burden, prevent light weight care for this and lose that, before the phenomenon.5. the specialization of tax planning in EnterprisesAlong with the economic globalization, international economic and t

18、rade exchanges have become increasingly frequent and the continuous expansion of business scale, the worlds tax law has become increasingly complex, rely on taxpayers own tax planning has been provedpowerless. In this context, as a professional tax agency, tax advisory body arises at the historic mo

19、ment. Accounting firms, law firms, tax agents and tax consulting firms in countries around the world, especially in developed countriesAnd so on, they have set up and developed the consulting business of tax planning, which shows that the tax planning of enterprises is becoming more and more profess

20、ional.Three. Enterprise tax planning in the actual business activitiesEnterprise tax planning in 1. financing decisionThe tax factors in financing will not only affect the cash flow of enterprises, but also affect the cost of financing, and bring different expected returns to the enterprise. In the

21、form of capital structure, the use of retained earnings and the issue of new shares financing, because the owners and managers, there is the problem of double taxation, the tax burden so heavy; through debt financing, as the cost of interest can be deducted before tax profit of enterprises, so as to

22、 reduce the income tax, but this kind of risky way. In accordance with the provisions of the tax law, through the issuance of shares, the cumulative retained profit self raising funds, equity belongs to the enterprise, the dividend payment can not be used as enterprise expenses, can only be assigned

23、 in the enterprise after tax profits, financing by issuing bonds, bank loans, lease financing way of funds, to the enterprises liabilities. The interest expense arising from liabilities can be deducted from the pre tax profit. Different ways of financing will affect the net profit as tax base, and t

24、hen affect the tax burden. Therefore, from the enterprise tax planning point of view, in the pre tax rate of return is greater than the premise of cost of debt ratio, debt ratio is higher, the greater the amount, the tax effect is more obvious. Enterprises can obtain more profits by increasing the d

25、ebt ratio, and increase the income level of equity capital, so as to increase the value of enterprise assets and realize the maximization of enterprise value. Of course, the debt ratio is not the higher the better, with the increase in the debt ratio, the financial risk and financing costs of enterp

26、rises will increase. When the cost of debt rate exceeds the pretax rate of return on investment, but did not reach the purpose of saving tax liabilities. When determining the cost of financing, enterprises should apply the enterprise tax planning to the financing activities of enterprises, so as to

27、determine the best capital structure.Enterprise tax planning in 2. investment decision(1) the choice of investment industryCountries have different tax policies for different industries, for some industries are related to tax policy tilt, these taxes constitute preferential trade, the enterprise has

28、 important practical significance to the enterprise tax planning investment industry. In order to carry out the tax planning of enterprises in the investment industry, we must understand the tax treatment of various industries and compare them. In general, the national production of the industry to

29、give more tax concessions, such as the waste water, waste gas and waste residue and other items of three wastes as raw material for production of domestic enterprises or enterprise income tax levied; for export enterprises, the implementation of the exemption, credit and refund preferential tax. For

30、 some non production industry, the country also gives the corresponding tax support, such as investment in high-tech industry enterprises, in addition to the implementation of the 15% tax rate, but also enjoy exemption from income tax for two years since the launch of the annual discount; new indepe

31、ndent accounting of the transportation industry, the telecommunications industry enterprises exemption of income tax preferential.(2) the choice of organizational forms of investment enterprisesIn order to promote economic development and expand financial revenue, Chinas tax system has imposed diffe

32、rent taxation measures on different forms of enterprise organization,The difference of the tax method also provides the survival and development space for the tax planning of the enterprise. In January 1, 2008, the new enterprise income tax law stipulates that enterprises established in China withou

33、t legal person qualifications, such as branch companies, should be included in the calculation of the General Corporation and pay corporate income tax. At the same time, the total profit and loss in branch two cases, with tax, tax collection tax can save more than separate taxes, but if the independ

34、ent legal branch subsidiary, is not calculated to pay taxes, pay enterprise income tax will be more. This means that the branches of the general branch should pay taxes together, while the parent and subsidiary companies pay taxes separately. The subsidiary is a separate legal entity, independent of

35、 the obligation to pay taxes, therefore, can enjoy preferential tax policy to company; branch because of cannot be regarded as independent legal entities, it is difficult to enjoy the preferential tax policy of the company is located, but the part of the company, and the company can the total compan

36、ys total profit and loss, resulting in the loss of partially offset the total corporate tax obligations. For those long start-up period, affected by the outside world, not short-term profitability of the industry, should consider setting up the branch, so that the expansion of the companys costs or

37、losses to offset the total profits of the company, so as to reduce the tax burden; and for those industries that profit quickly, then consider the establishment of subsidiaries, so you can enjoy the preferential treatment of tax law, in the promotion period without profit tax.(3) the choice of inves

38、tment methodsThe investment way of the enterprise is different, enjoy the tax treatment is also different. In the way of investment, the choice of equipment and intangible assets investment is better than the monetary fund investment. Because the depreciation of equipment investment can be deducted

39、before tax, the amortization fee of intangible assets can be deducted from the management fee before tax deduction, thus narrowing the tax base. In the choice of investment methods, we can also consider the enterprise tax planning which is staged investment or one-time investment. The stage investme

40、nt can obtain the time value of money, but not in place in the capital by financial institutions or other ways to solve the financing, the interest payments can be partially permitted in pre tax deduction, so as to achieve the purpose of saving tax. Xinchen college.3. enterprise tax planning in prod

41、uction and operation activitiesIn terms of accounting, the enterprise tax planning in production and operation activities is to make full use of pre tax deduction items, and reasonably carry out the tax planning of enterprise income tax. The purpose of reducing the income tax is to increase the effe

42、ctive cost and reduce the profit. First of all, Eighth New Enterprise Income Tax Law stipulates that the actual income obtained by enterprises reasonable expenditures, including the costs, expenses, taxes, losses and other expenses, granted when calculating the taxable income amount deducted. The ne

43、w enterprise income tax law abolished the provisions of the tax wage, which is a big positive for domestic enterprises, but enterprises must pay attention to rationality, pay attention to peer wages. Otherwise, the tax authorities can adjust the tax on the unreasonable expenditure. Secondly, forty-s

44、eventh new enterprise income tax law stipulates that enterprises implement other arrangement without reasonable business purpose and reducing its taxable revenue or income, the tax authorities shall have the right to adjust in accordance with reasonable methods. Therefore, the enterprise tax plannin

45、g must pay attention to transaction matters must have reasonable business purpose, and can provide evidence to prove. In addition, the new enterprise income tax law should pay attention to the relevant provisions of the deduction of public welfare donations and the regulation of the special tax adju

46、stment of the related enterprises, so as to calculate the taxable amount accurately and reasonably.Enterprise tax planning in the 4. profit distribution decisionGenerally, there are two kinds of profit distribution: cash dividend and stock dividend. According to the tax law of China, when the enterprise shareholders get cash dividends, they should pay 20% of the perso