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1、精选优质文档-倾情为你奉上纳税筹划是指纳税人为达到减轻税收负担和实现税收零风险的目的,在税法所允许的范围内,对企业的经营、投资、理财、组织、交易等各项活动进行事先安排的过程。 从纳税筹划的概念中可以看出:短期内,企业进行纳税筹划的目的是通过对经营活动的安排,减少缴税,节约成本支出,以提高企业的经济效益;从长期来看,企业自觉地把税法的各种要求贯彻到其各项经营活动之中,使得企业的纳税观念、守法意识都得到增强。因此,无论从长期还是从短期来看,企业进行纳税筹划都是很有意义的。 在掌握纳税筹划概念的基础上,企业如何成功地开展纳税筹划呢? 一是要充分了解国家的税收政策,进而了解税务机关对“合理和合法”的纳
2、税解释。纳税筹划必须在国家税收政策的体系内进行,因此,筹划的先决条件是掌握国家税收法规和政策,同时了解税务机关对“合理和合法”的纳税解释。一方面,从宪法和现行法律规定中弄清什么是“合理和合法”。另一方面,从税务机关组织和管理税收活动以及司法机关受理和审判税务案件中,具体了解行政和司法机关在执法和司法过程中对“合理和合法”的界定。 二是要划清税收筹划、避税以及偷税的界限。从国家的财政角度看,虽然偷税、避税、税收筹划都会减少国家的税收收入,但各种减少的性质具有根本的区别。从理论上说,偷税是一种公然违法行为且具有事后性;避税和税收筹划都具有事前有目的的谋划、安排特征,但两者的合法程度存在差别;避税虽
3、然不违法但与税法的立法宗旨相悖,避税获得的利益不是税收立法者所期望的利益;而税收筹划则完全合法,是完全符合政府的政策导向、顺应立法意图的。 三是要选用外脑,聘用专业的税收筹划专家。税收筹划是一项高层次的理财活动和系统工程,要求筹划人员精通税法、会计、投资、金融、贸易等专业知识,专业性、综合性较强。因此,对于那些自身不能胜任的项目,应该聘请税收筹划专家来进行,以提高税收筹划的规范性和合理性,完成税收筹划方案的制定和实施。在我国,会计师事务所、律师事务所及税务师事务所等中介机构已在逐步开展税收筹划业务,凭借他们较强的专业业务能力,广泛的信息渠道等优势,可以增加企业税收筹划的成功概率。 四是要准确把
4、握税收筹划的尺度。一是不应忽视非税利益。纳税人在生产经营过程中所关心的不仅仅是涉税利益,还关心非税利益。税收筹划过程中要重视对纳税人有重大影响的政治利益、环境利益、规模经济利益、广告经济利益等非税利益,不能过分看重涉税利益而忽视重要的非税利益。二是不应只是税收筹划人员“孤军奋战”。税收筹划不应只是税收筹划人员的孤立筹划、“闭门造车”,而应加强与其他部门、其他人员沟通和协调,得到他们的理解和支持。三是不应忽视涉税风险。企业税务筹划时,必须充分考虑隐藏的涉税风险,采取措施分散风险,使风险适当地均衡,化险为夷,趋利避害,争取更大的税收收益。四是不应忽略享用税收优惠政策潜在的机会成本。企业在筹划时,需
5、认真进行成本效益分析,判断经济上是否可行、必要,能否给企业带来纯经济效益的增加,只有税务筹划的显性成本加隐性成本低于筹划收益时,方案才可行,否则应放弃筹划。税收对国家来说是为了实现其职能,凭借政治权利按预定标准无偿地参与国民收入分配的一种手段;而对纳税人来说则是资金的净流出,节约税款支付等于增加纳税人的净收益。从税务筹划的必然性和如何进行税务筹划两个方面谈一下自己对税务筹划的认识。一、税务筹划的必然性我国是法治国家,纳税人必须根据税法的规定性履行纳税义务。而纳税必然减少纳税人的净利润,为了在合理、合法、合规的情况下达到节税,实现利润最大化的目标,纳税人必须进行税务筹划。即,环境是一定的,只有适
6、应环境,才能改变自我。我们的环境是:来源于市场,适应于市场。而在市场运行中又必须遵循一定的市场规则,适应、掌握并较好地运用这些市场规则,最终实现纳税额度最低,企业利润最大,市场份额占有率最高,进行税务筹划是我们的必由之路。1、企业追求股东财富最大化使税务筹划成为必然;企业要生存、发展、获利,盈得社会各界人士的好评,获得投资者最大额度的投资。追求股东财富最大化是他的根本目标。实现该目标的途径总体来说有两条:一是增加企业收入,二是降低企业成本费用。而税款就作为一项费用而存在,在收入不变的情况下,降低税务支出,就等于降低成本费用,从而实现股东财富最大化。2、税法的规定性、法律的严肃性使税务筹划成为必
7、然;所谓税务筹划,是指在投资、筹资、经营、股利分配等业务发生之前,在法律、法规允许的范围之内,事先对纳税事项进行安排,以达到最低纳税额度。而一旦投资、筹资、经营、股利分配等事项已发生,那么纳税义务就已经产生,这时再想方设法少交税款,就成为偷税、漏税,必将受到法律处罚。合理、合法、合规、及时、有效地进行税务筹划就象一把双刃剑,一方面使企业遵纪守法;一方面降低企业成本费用,增加净利。最终达到增强企业活力,提高的社会效益和经济效益的目的。3、税务筹划是纳税人行使的一项基本权利,经过税务筹划纳税义务会变得积极、主动、简捷而明了。权利和义务是一对相互依存、相辅相成的矛盾。依法纳税是纳税人应履行的一项基本
8、义务,而在合理、合法的范围内进行税务筹划则是纳税人行使的一项权利。进行税务筹划使纳税人被动的纳税行为(即税务机关征多少,纳多少)变成了一种具有主观能动性的行为,为了使企业利润最大化,为了最大限度的减少纳税额度,纳税人会进行一系列测算、规划、分析、对比,设计几套纳税方案,然后选择其中最优的使用。这里所指最优包括税额最低;操作最简便;使用最明了等等。对征税机关来说,利用纳税人的这种积级性,不但抑制了偷税、漏税、逃税;而且方便了征税。从而鼓励纳税人依法纳税,提高纳税人的纳税意识。二、如何进行税务筹划税务筹划是减轻企业税收负担,增强企业税后利润的一种战略性筹划活动,具体来说,我们从以下几个方面进行税务
9、筹划。(一)全局性是税务筹划的显著特征;随着市场经济的发展,企业经济出现了多元化、多渠道、覆盖面宽,涉及范围广的趋势,税务筹划不再仅仅是一种行业、一个部门、一种产品基础上的单纯的筹划活动,而成为触动企业发展全局,减轻企业总体税收负担,增强企业税后利润的一种战略性筹划活动。随着市场经济的发展,企业合并、分立、重组不断拥现,税务筹划的全局性显得尤为重要,通过筹划缩小税基、适用较低税率,合理归属企业所得的纳税年度,延缓纳税期限,实行税负转嫁,进而降低整个企业的税负水平。一般可以考虑的操作方法有:1、企业组建过程中的税务筹划。包括企业组建过程中公司制企业与合伙制企业的选择;设立分公司与子公司的选择。公
10、司制企业既要交纳企业所得税又要交纳个人所得税,合伙制企业仅交纳个人所得税;如果设立公司享受税收优惠则设立子公司,如果经常亏损有负债经营的好处则设立分公司。2、企业投资过程中的税务筹划。投资涉及选择投资地区、投资行业、投资类型。比如,在中、西部与东部投资会享受不同的税收优惠;选择服务行业和生产行业会适用不同的税种;而选择了生产行业,生产不同的产品又有不同的税收规定。 Tax planning refers to the taxpayers to reduce the tax burden and to achieve the purpose of taxation zero risk, to t
11、he extent permitted by the tax law, the operation of the business, investment, financial management, organization, transactions, and other activities arranged process. From the concept of tax planning can be seen in: the short term, the corporate tax planning purposes through the operating activitie
12、s of the arrangement, reduce taxes, saving costs and expenditures, so as to enhance the economic efficiency of enterprises, from a long-term perspective, enterprise consciously to implement the requirements of the various tax laws to its business activities, which allow the enterprise tax concepts,
13、have been enhanced awareness of the law. Therefore, whether in the long term or the short term, corporate tax planning are of great significance. Grasp the concept of tax planning on the basis of how the successful implementation of corporate tax planning? It is necessary to fully understand the cou
14、ntrys tax policies, and to understand the tax authorities on reasonable and legitimate tax explain. Tax planning at the national tax policy within the system, therefore, a prerequisite for the plan is to have a national tax regulations, and policies, tax authorities understand the reasonable and leg
15、itimate tax explain. On the one hand, from the Constitution and the existing laws in clear what is reasonable and lawful. On the other hand, tax authorities and tax management activities, as well as the judiciary and the trial admissible tax cases, the specific understanding of the executive and the
16、 judiciary in law enforcement and the judicial process to reasonable and lawful defined. Second, we should draw a clear tax planning, tax avoidance and tax evasion boundaries. From the countrys financial point of view, though, tax evasion and tax avoidance, tax planning would reduce the countrys tax
17、 revenue, but the reduction is fundamental to the nature of the distinction. In theory, tax evasion is a blatant violations and has subsequently; tax avoidance and tax planning has the purpose of planning in advance, for features, but both legitimacy of the existence of difference of tax avoidance i
18、s not illegal but with the tax laws legislative purpose contrary to the interests of not receive tax revenue legislators expect interest and tax planning is entirely legitimate, is entirely consistent with the governments policy orientation, follow the legislative intent. Third, we need to use brain
19、, hiring professional tax planning experts. Tax planning is a high-level financial management and systems engineering, requirements planning staff proficient in tax, accounting, investment, finance, trade, and other professional knowledge, professionalism, more integrated. Therefore, those who are n
20、ot competent their own projects, experts should be employed to carry out tax planning, tax planning to raise the standard and rationality of tax planning completed the formulation and implementation of the programme. In China, accounting firms, law firms and税务师offices, and other intermediary agencie
21、s have gradually carry out tax planning in the business, with their strong professional services capabilities, a wide range of information channels, which can increase their probability of the success of tax planning . Fourth, we must accurately grasp the scale of tax planning. First, non-tax benefi
22、ts should not be overlooked. Taxpayers in the course of business is not just the concern of tax-related interests, also concerned with the non-tax benefits. Tax planning process, we need to pay attention to the taxpayers have a significant impact on political interests, environmental interests, the
23、interests of economies of scale, economic benefits and other non-advertising tax benefits, not too much value on tax-related interests while ignoring important non-tax benefits. Second, we should not only tax planning staff alone. Tax planning should not only the isolation of tax planning staff plan
24、ning, behind closed doors and should be strengthened with other departments, other staff communication and coordination, gain their understanding and support. Third, it is tax-related risks should not be ignored. Corporate tax planning, it must take full account of the hidden tax-related risks and t
25、ake steps to spread the risks, so that appropriate and balanced risk, seizing the opportunity to make a, and strive for greater tax receipts. Fourth, to enjoy preferential tax policies should not overlook the potential opportunity cost. Enterprises in the planning, the need to engage in serious cost
26、-benefit analysis, determine economic viability, if necessary, can bring net economic benefits to the enterprise increase, only the dominant tax planning costs and hidden costs are lower than planned proceeds, the programme to be, otherwise we should abandon the plan.Papers on the tax planning tax p
27、lanning is provided for taxpayers to the extent permitted by law, through investment, financing, management, financial management and other activities and planning in advance, as far as possible to pay taxes to reduce unnecessary expenditures. To seek to maximize tax benefits, or after-tax profit of
28、 enterprises to maximize cash flow. Of taxation in the country is to achieve its functions, by virtue of political rights according to predetermined criteria to participate in free of charge as a means of distribution of national income; of taxpayers is a net outflow of funds, the payment is tantamo
29、unt to increasing the tax savings of taxpayers net. In this paper, the necessity of tax planning and tax planning for how to talk about two aspects of their understanding of tax planning. First, the inevitability of tax planning China is a country ruled by law, the taxpayer must, in accordance with
30、the provisions of tax law to fulfill our obligation to pay tax. The tax will inevitably reduce the taxpayers net profit, to a reasonable, legal, compliance to achieve the tax saving to achieve the goal of profit maximization, the taxpayer must be tax planning. That is, the environment is a must, and
31、 only to adapt to the environment in order to change the self. Our environment is: from the market and adapt to the market. Operation in the market must follow certain rules of the market, adaptation, and have better use of these market rules, and ultimately the amount of the minimum tax, the larges
32、t corporate profits, the highest share of the market share, tax planning is the only way we are. 1, enterprises seek to maximize shareholder wealth so that tax planning has become inevitable; Enterprises to survival, development, profit, profit may well all sectors of the community, access to invest
33、ors, the largest amount of investment. The pursuit of shareholder wealth maximization is a fundamental goal of his. Way to achieve this goal the whole there are two: First, to increase business income, and the other is to reduce business costs. And as a tax on the cost of the existence of the same i
34、n the case of income, reducing tax expenditures, it means lower costs and thus maximize shareholder wealth. 2, the provisions of tax law and the solemnity of the law so that tax planning has become inevitable; The so-called tax planning, is defined as investment, financing, management, dividend dist
35、ribution and other business before the law and regulations within the scope of the permit, prior arrangements for the tax matters in order to achieve the minimum taxable limit. Once the investment, financing, management, matters such as dividend distribution has occurred, then the tax has been gener
36、ated, then the amount of tax evaded try again becomes tax evasion, will be subject to legal penalties. Reasonable and legal, regulatory compliance, timely, effective tax planning is like a double-edged sword, on the one hand, law-abiding enterprises; on the one hand, reduce costs, increase net profi
37、t. The ultimate goal to enhance the vitality of enterprises, improve the social and economic efficiency. 3, it is the taxpayers tax planning exercise a fundamental right, after the Inland Revenue tax planning will become positive, active, simple and clear. Rights and obligations are interdependent a
38、nd mutually reinforcing contradictions. Taxpayers should be in accordance with the law, paying taxes is a basic obligation to fulfill, and at a reasonable and legitimate tax planning framework is a right exercised by the taxpayer. Tax planning to allow taxpayers to tax passive behavior (ie, the numb
39、er of tax authorities levy, how much satisfaction) has become an initiative of the act, in order to maximize corporate profits, in order to minimize the amount of tax, the taxpayer will be a series of calculations, planning, analysis, comparison, design sets the tax program, and then choose the best
40、 one to use. Here, the best, including the minimum tax; the most simple operation; use of the most clear and so on. Of the tax authorities are concerned, the use of such a plot-class taxpayers, and not only curbed tax evasion, tax evasion; and convenient taxation. In accordance with the law so as to
41、 encourage taxpayers to pay taxes, raise the awareness of taxpayers to pay taxes. Second, how to carry out tax planning Tax planning is to reduce the corporate tax burden, and enhance after-tax profits of a business strategic planning activities, in practical terms, the following aspects of tax plan
42、ning. (A) of the overall tax planning is a significant feature; With the development of the market economy, enterprise economy has diversified, multi-channel, wide coverage, involving a wide range of trends, tax planning is no longer just an industry, a sector, a product purely on the basis of plann
43、ing activities, enterprise development as a global touch to reduce the overall tax burden on enterprises, and enhance after-tax profits of a business strategic planning activities. With the development of the market economy, corporate mergers, separation, reorganization is constant over, the overall
44、 tax planning is especially important, through the plan to narrow the tax base and lower tax rates applicable and reasonable attribution of the annual corporate income tax, the tax deadline to postpone the implementation of shift the tax burden, thereby reducing the tax burden on the level of the en
45、tire enterprise. The general method of operation can be considered are: 1, firms in the process of tax planning. Including the formation of the process of business enterprises and corporate enterprises the choice of partner; set up branch offices and subsidiaries choice. Corporate enterprises should
46、 not only have to pay corporate income tax to pay personal income tax, partnership enterprises to pay personal income tax only; if setting up a company to enjoy tax incentives set up a subsidiary, if the regular operation of a loss of the benefits of contingent liabilities are set up branch offices.
47、 2, business investment and tax planning process. Investment in areas related to their choice of investments, investment industry, the type of investment. For example, in the western and the eastern part of the investment will enjoy different tax breaks; choose the service sector and manufacturing industry will be subject to different tax; and choose the production industry, the production of different products have different tax provisions.专心-专注-专业
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