浅谈纳税筹划分析研究 税务管理专业

OnthetaxplanningEachofusistopaytaxeswhicharegettingcloser,asthedegreeofChina'sreformandopening-uphavebeendeepenedandthelevelofpersonalincomeofresidentsinthecontinuousimprovementoftheinternationalbusinesshasimprovedtheextent,therefore,thetax-relatedbusinessesandindividualsasamatterofgrowing,whetherinanycountryinaccordancewiththelawrequirestaxpayerstopaytaxes,thetaxliabilityfornon-performanceofthepeopleshouldbegivenlegalsanction,butnotcontrarytothepremiseofthetaxlaw,taxpayerscanlegallyreducetaxburden?Itispreciselyinsuchcircumstances,taxplanningactivitiesbecomemoreandmoreimportantinourcountry,First,themeaningofTaxPlanningIbelievethattaxavoidanceshouldbeplanedforthefollowingreasons:avoidanceofnon-offenders,whichistheruleoflawintheconsensusreachedbythepeople.AnycountriesandregionshavetaxlawsandregulationsoftheStateorthelocalgovernmentinwrittening,areflectionofthewill,therespectforthetaxpayersoflawistherespectofawrittendocument,ofcourse,ofwhichtherelevantrespect.Ifthetaxitselfwilldiffertothelegislators,thelegislatorsshouldbetheresponsibilityofthetaxpayersinstead.Taxavoidanceisnotaviolationoftheprovisions,Therefore,taxplanningisdefinedasbeforethetaxact,subjectingtothelawsandregulationsunderthepremiseofthemainbodyofthebusinessactivitiestaxorinvestment-relatedmatters,forexample,makingarrangementsinadvancehasreachedtopaylesstaxanddeferredgoalsaseriesofplanningactivities.Taxplanningshouldincludefouraspects:First,theuseoflegitimatemeansoftaxplanning;secondistheuseofnon-illegalmeansoftaxplanning;Thethirdistheuseofeconomicinstruments,inparticular,meansthepriceofthetaxplanpassed;fourgototheentiretaxpayeraccounts,toachievezero-tax-relatedrisks.Itiseasytoseefromitsdefinition,taxplanningforthebottomlineofthelaw,whilenotillegalaslongasameansoftaxmaybeincludedinthescopeoftaxplanning.(A)contributetotheachievementofthefinancialinterestsofthetaxpayerstomaximizetheTaxplanningcanreducethecostofthetaxpayer'stax,taxmayberegardedasoperatingexpenses,netprofitisthededuction,companiesunderthepremiseisnotagainstthelawnottopaytaxesorpaylesstaxes,itmeansthatthecosttospendasmallamountofthesamelegalrecognitionandnationallegalprotection,andtaxplanningcanalsopreventtaxpayersfromataxtrap,thetrapisataxloopholeinthetaxlawsofsymmetry,theexistenceoftaxloopholes,taxavoidancetothetaxpayersoftheopportunityprovided;andtheexistenceoftaxtraps,allowingtaxpayerstobecareful,otherwisetheywillfallintothehandsofthetaxauthoritieswhoseemtosetuptheloopholes,whichistotrapprey.(B)helpincreaseawarenessofthetaxpayer'stax,taxplanningistheawarenessofenterprisestopaytaxestotheperformanceofthatstageintheeconomicsystemreformanddevelopmenttoacertainlevelofadaptation.Ifthetaxlawsdidnotreflecttheabsoluteauthority,corporatetaxpayersgenerallyweaksense,theneedfortaxplanningcanalsogetalargertaxbenefit.Onceabletostrictlyenforcethetaxlaw,enterprisesinordertoalleviatethetaxburden,ofcourse,paytaxesinadvancetoensurethatoperation.(C)contributetooptimizetheeconomicstructuretaxpayersunderthetaxlawsinthetaxbaseandtaxratedifferentialsandpreferentialpoliciesforinvestment,financinganddecision-makingproductssuchasstructuraladjustment,inspiteofthesubjectiveistoreducetheirtaxburden,butobjectivelyitisaleveratthenationaltaxUndertheeffectofoptimizingtheindustrialstructurestepbysteptheroadisconducivetocapitalflowsandtherationalallocationofresources.(D)mayincreasethetotalamountofstaterevenuecorporatetaxplanning,althoughaimingatreducingthecorporatetaxburden,asthegradualandreasonableindustriallayout,canpromotethedevelopmentoftheproduction.Expandedscale,efficiency,andincreaserevenuesandprofits,fromanoverallpointofviewanddevelopmentofthecountry'sfiscalrevenuegrowthwillalsobesynchronized.Third,theprincipleoftaxplanningOnlygrasptheprinciplesofplanning,taxplanningcanmaximizethebenefits.Ingeneral,theenterprisetaxplanningshouldfollowthefollowingprinciples:(A)theprincipleisnotagainstthelaw.TaxPlanninginthecurrenttaxlawdoesnotviolatethepremisefortheuseofnationaltaxlawdesignatedbytheGovernment.Taxplanningmustbetocomplywithtaxlawsandpolicies,onlyonthispremiseinordertoensurethatthedesignofeconomicactivity,taxprogramapprovedforthetaxdepartment,orelsetheywillreceivetheappropriatepunishmentandtolegalliability.Thisisthemostbasicprinciplesoftaxplanningwhichdependsonaprerequisiteforsurvival.(B)cost-effective.Anyoftheplanningprogramhasitstwosides,withaplannedimplementationoftheprogram,partofthetaxpayeristoobtaintaxbenefitsinthemeantime,planningfortheprogramisboundtopaytheadditionalcostofimplementation,aswellasthechoiceoftheplanningprogramtogiveupotheroptionsforthelossofthecorrespondingrevenueopportunities.Therefore,taxplanningshouldbeguidedbytheprincipleofcost-effectiveness,weconsiderthedirectcostsoftaxplanning,theprogramwillcomparethechoicetogiveupthepossibilityofprogramincometobeconsideredasopportunitycost.(A)changesinthetaxbaseontaxplanningthroughthereductionofthetaxbasedtoachievethegoalthatreducethetaxburdenofthetaxplanning,oneofthemostbasicmethod,thetaxpayerintaxplanningistheplanningshouldtakefullaccountofthetaxbaseofthetaxbenefitscanbring.Fromtheperspectiveofchangingthetaxbaseplanningcanbedividedintothefollowingthree:1,thethresholdplanningtechnologythreshold,alsoknownasthe"taxthreshold"or"fromthetaxpoint"referstothetaxlawprovidesfortaxationofthestartingpointofthetargetamountoftaxislevied.Reachedthetargetamountoftaxonthefullamountoftaxrevenue,notmeetingthethresholdofnon-taxation.Theamountisusuallydeterminedbythetaxlaw,buttherearealsosomeregionaldifferences.TaxPlanninginthethreshold,thefirstshouldbethethresholdforeachofthelocalknowledgeofacertainstandard.2,sub-splittingtechnologyplanningisthelegitimateandreasonableinthecircumstances,sothattheproceeds,propertyintwoormoresub-splitbetweentaxpayersandtaxdirecttaxplanningtechniques.Adjustmenttoincomeandothersocialpolicyconsiderations,thenationalincometaxandpropertytaxesaregenerallyprogressivetaxrates,thegreaterthetaxbase,thetopermarginaltaxrateappliestobeincreased.theratedifferencebetweentaxplanningtechniquescanbeplanningforthefollowingtwomethods:1,theinvestmentindustrywithlowtaxrates,theuseoftheindustrieswithlowtaxratestherearetwoaspectsoftaxplanningideas:ontheonehand,inanenterprisesettinguptoconsiderthesituationoftheindustry'staxburden,thetaxconcessionsforinvestmentdecision-makingfactors.2,lowinvestmentrateand,owingtoChina'svastareasofdifferentcountrieswithdifferenttaxrates,intaxplanning,theuseofthemostwidelyfordifferentpartsofthetaxpreferentialpoliciesforimplementation.Suchregionaldifferencesintaxconcessionsforinvestmentinprovidingmoreinvestmentchoicesandtheuseoftheopportunitiesforinvestmentandtaxthetaxpayermustbecarefullyselectedandhavefulluseoftaxpolicy.3,thetaxrebatetechnologyplanning,taxandtechnologyisthelegitimateandreasonablemeans,thetaxauthoritiessothattaxpayershavetopaytaxrefundanddirecttaxsectionofthetaxplanningtechniques.Havetopaytax,ataxrebateisthepaymentofreimbursementoftaxes,taxsavings,thegreatertheamountoftherebate,thetaxsavingsmore.Thetaxauthoritiesthesituationofataxrebatetotaxpayersingeneralare:misuseofthetaxauthoritieslevytaxesormoresymptoms;taxpayerspaymoretax;inazero-ratedgoodstaxfordomesticcirculation;inlinewiththenationalconditionsofthetaxrebateincentiveshavebeentaxsection.4,taxplanningtechniques,thestatetaxreliefforspecificindustries,regions,enterprises,projectsorcircumstancesofthetaxconcessionsgrantedtothetaxpayersisthetaxexemptionorreductionofcareorincentives.Taxreliefcanbedividedintothefollowingcategories:specificareastoencourageeconomicdevelopmentandthedevelopmentofthelocaltiltofthetaxreliefpolicies;bytaxpayersindifferenttaxrelieffortheenjoymentofdifferentpolicies,suchasforeign-fundedenterprisescanenjoythe"twoexemptionsandthreehalf"preferentialtreatment;accordingtowhetherornotinvolvedinthecaseofhigh-techindustriesandtheapplicationofdifferenttaxpolicies.5,arrivedintechnologytaxcreditplanisthetaxpayerwhocanpaidusingthetaxoffsettheamountoftaxliability.Taxcreditisthetaxinaccordancewiththeprovisionsofthetaxliabilityfromthetaxpayertodeducttheamountofcredit.Taxcreditswillenabletaxpayerstoavoiddoubletax,theactualuseoftaxcreditscanalsobeataxconcessionorincentive.Taxcreditisthekeytoplanningfortechnologyusingtaxprovisionstoachieveavarietyoftaxconcessionsandreducingthetaxpurposes.浅谈纳税筹划纳税和我们每个人的关系越来越密切，随着我国改革开放程度的不断加深，居民的个人收入水平在不断的提高，企业的国际程度也在不断的提高，因此，企业和个人的涉税事项不断增多，不论在哪个国家，都要求纳税人依法纳税，对不履行纳税义务的人要给予法律制裁，但是在不违背税法的前提下，纳税人是否能够合法的减少自己的纳税负担呢？正是在这样的情况下，纳税筹划活动在我国越来越受到重视，但目前人们对纳税筹划还存在着种种的错误认识,有的人想利用纳税筹划之名行偷税漏税之实,也有的想借此进行逃税避税，那么什么是纳税筹划，它又有什么样的作用，我们怎样才能实现纳税筹划？

一、纳税筹划的含义

笔者认为避税应属于纳税筹划,理由如下:避税行为是非违法的,这是法治社会中人们达成的共识。任何国家和地区的纳税法律法规都是该国或该地区政府意志书面形式的体现,纳税人对税法的尊重是对书面文件的尊重,当然也就是对相关政府的尊重。如果说税法本身与立法者的意志有出入,其责任应在立法者而不在纳税人。避税不是对税法规定的违反,而是对税法的挑战。税法的制定与企业的避税行为是相互促进的,避税有利于促进税法质量的提高。至于避税导致的国家财政收入的减少,也不是纳税人的原因,而是税法的滞后带来的，所以国家不能对纳税以道德名义提出额外的要求。

因此，纳税筹划是指在纳税行为发生之前，在不违反法律、法规的前提下，通过对纳税主体的经营活动或投资等涉税事项作出事先安排，已达到少缴税和递延缴纳目标的一系列谋划活动。纳税筹划应包括四方面内容：一是采用合法的手段进行的节税筹划；二是采用非违法的手段进行的避税筹划；三是采用经济手段，特别是价格手段进行的纳税转嫁筹划；四是归整纳税人帐目，实现涉税零风险。从其定义不难看出,纳税筹划以法律为底线,只要不违法而又能节税的手段即可被划入纳税筹划的范围内。

二纳税筹划的意义

有助于实现纳税人财务利益最大化

纳税筹划可以减少纳税人的纳税成本，纳税可视作经营费用，是企业纯利润的减项，企业在不违法的前提下不纳税或少纳税，就意味着花少量的费用获得同样的法律认可和国家法律保护，同时纳税筹划还可以防止纳税人陷入税法陷阱，税法陷阱是税法漏洞的对称，税法漏洞的存在，给纳税人提供了避税的机会；而税法陷阱的存在，又让纳税人不得不小心，否则会落入税务当局设置的看似漏洞，实为陷阱圈套。纳税筹划是企业纳税意识提高到一点阶段的表现，是与经济体制改革改革发展到一定水平相适应的。如果税法的绝对权威未能体现，企业的纳税意识普遍淡薄，不用进行纳税筹划也能取得较大的纳税利益。一旦税法能够严格执行，企业为减轻纳税负担，当然会进行纳税筹划，不过是在保证依法纳税的提前下操作。

三纳税筹划的原则

只有把握筹划原则，才能实现纳税筹划效益最大化。一般来说，企业纳税筹划应遵循以下原则：

（一）不违法原则。纳税筹划是在不违反现行税法的前提下进行的，是以国家政府指定的税法为研究对象，对不同的纳税方案进行比较后做出的纳税优化选择。纳税筹划必须要遵守纳税法律和政策，只有在这个前提下，才能保证所设计的经济活动、纳税方案为纳税部门所认可，否则会收到相应的惩罚并承担法律责任。这是纳税筹划的最基本原则和纳税筹划赖于生存的前提条件。

（二）成本效益原则。任何一项筹划方案都有其两面性，随着某一项筹划方案的实施，纳税人在取得部分纳税利益的同时，必然会为该筹划方案的实施付出额外的费用，以及因选择该筹划方案而放弃其他方案所损失的相应机会收益。因此，纳税筹划应遵循成本效益原则，既考虑纳税筹划的直接成本，同时还要将纳税筹划方案比较选择中所放弃方案的可能收益作为机会成本加以考虑，而不能一味地考虑纳税成本的降低，而忽略因该筹划方案的实施引发的其他费用的增加或收入的减少，必须综合考虑采取该纳税筹划方案是否能给企业带来绝对的收益。只有当纳税筹划所获取的收益大于成本时，该筹划方案可行。

（三）财务利益最大化原则。纳税筹划的最主要目的，归根结底是要使纳税人的可支配财务利益最大化，即税后财务利益最大化。纳税人财务利益最大化除了考虑节减纳税外，还要考虑纳税人的综合经济利益最大化，不仅要考虑纳税人现在的财务利益，还要考虑纳税人未来的财务利益，不仅要考虑纳税人的短期利益，还要考虑纳税人的长期利益，不仅要考虑纳税人的所得增加，还要考虑纳税人的资本增加。

（四）纳税筹划的谨慎性原则。纳税筹划面临诸多的不确定性以及不断变化的规则约束，因此其风险更难于掌控，需要更多的风险分析与风险管理。纳税筹划经常在纳税法律法规规定性的边缘上进行操作，这就意味着其蕴含着很大的操作风险。纳税筹划主要有两大风险：经营过程中的风险和纳税政策变动的风险。经营过程中的风险主要是由于企业不能准确预测到经营方案的实现所带来的风险。