Three Prerequisites For The Smooth Development Of Enterprise Tax Planning

　　 Finance Tax Planning We should have advanced consciousness.

To carry out financial tax planning, taxpayers must accurately grasp what business processes and business links are engaged in this business before the occurrence of economic business. What kinds of taxes are involved in China? What are the tax preferences? What legislative space can be used in the tax laws and regulations involved? After grasping the above situation, taxpayers can use tax preferential policies to achieve tax saving purposes, or use tax legislative space to achieve tax saving purposes.

Because the above planning behavior of taxpayers is carried out before the concrete business occurs, these activities or behaviors are advanced behavior and need advanced consciousness. If a business has happened, the corresponding tax results will also arise. When the tax result is generated, if the taxpayer pays more attention to the tax burden due to his duties, he will change the result by means of concealing his income and making a false listing of the cost. Eventually, he will be punished for escaping from the state tax.

As can be seen from this case, because the enterprise did not advance consciousness before engaging in specific production and operation, it did not seriously estimate the impact of the two types of taxpayer status on their tax burden. If we are proficient in the existing VAT law and calculate the tax burden, the enterprise will not choose the general taxpayer desperately.

　　 Financial tax planning can not be combined with tax law Contravene

Enterprises should not blindly operate in tax planning, and can not be in conflict with the existing tax laws and regulations. The ultimate goal of tax planning is to lower tax costs and reduce tax burden, but the realization of this goal can only be carried out under the premise of legality and rationality, and it must be recognized by the tax authorities. If tax planning goes beyond this premise, it is likely to turn into tax evasion, tax fraud and other illegal activities.

From this case, we can see that financial tax planning must be carried out in accordance with the law. Taxpayers must plan under the framework of the existing tax laws and regulations, otherwise they will be punished accordingly.

　　 Tax planning should have self. Protection consciousness

Taxpayers need to have self-protection awareness in tax planning. Since tax planning should be carried out under the premise of not breaking the law or not breaking the law, the farther away the planning behavior is, the better the taxpayer will be. To achieve better self-protection, taxpayers need to pay attention to the following 4 points:

1., enhance the concept of rule of law;

2. familiar with tax laws and regulations;

3. proficient in accounting handling skills.

4. familiar with tax planning skills.

The so-called tax planning skills are not just books or several kinds of tax planning methods, but more importantly, taxpayers should combine their own business operations, use the tax policies they have grasped well, and achieve the goal of not paying taxes or paying less taxes through proper accounting techniques.

Fundamentally speaking, taxpayers can better protect their legitimate rights and interests only by ensuring that their actions are not illegal.