| In tax-planning, taxpayers personally or tax agents entrustedly work out tax plans and take them into practice for maximizing post-tax profits by the way of deliberately arranging production,business and financial activities with the permission of Taxation Law and Anti-Avoidance Rule. Tax-planning is different from tax evasion,tax avoidance and tax saving. It includes tax saving and legal tax avoidance. It has traits of legitimacy,objective,comprehensive and specialization, etc. The theory of enterprises' tax-planning points out that enterprises are inevitable to plan tax. However, the true tax-planning is subject to two external conditions. One is to acknowledge taxpayers' right, namely to admit taxpayers needn't pay more duty than Taxation Law required. This is the most powerful and basic right for taxpayers. The other is a sound and transparent law. If this condition isn't available, then in a country dominated by the personal rule, the government will have insufficient tax revenue and tax-planning will become unmeaning. Nowadays some corporations have paid attention to tax-planning. But most of them fixed their eyes only on less tax and deferment of tax. In fact, these are not their real objectives. They should rightly aim at the maximum of post-tax profits. As for the basic ways to plan tax, enterprises can try their best to reduce the tax base,lower tax rate,defer the period of taxpayment and soundly arrange income, etc. In fact, all other ways of tax-planning originate from those above-mentioned basic ways. It realistically has the significant meaning for enterprises to launch tax-planning. From microeconomic point of view, tax-planning can increase business and administration level,strengthen consciousness on tax paying and supervise collecting behave of tax bureau. As far as macroeconomics is concerned, more and more enterprises care about tax-planning, which certainly will exert lever function of taxation on adjusting national economy. This phenomenon will also forcefully develop tax agency service and help taxation law and policy perfect. Enterprises' tax-planning is well-known in western country. However, in our country, few people knew it in a long term. Only in recent years did more and more people begin to accept it, which is mainly due to the stronger consciousness to pay taxes. But companies in western country have already skillfully and calmly carry it out. Comparing with them, our companies have a long way to go. As we know, China has some historical reasons to resist the development of tax-planning. In the past planned economy, enterprises aren't the body with interest. So they have no interests to make bargaining with government on tax. Later, Socialistic Market Economy System is set up. Enterprises still have great trouble to launch tax-planning. The reasons are as follows. Firstly, it is due to environment problems, including the unsound tax system,random enforcement of law,low awareness of tax-planning. Secondly, it is difficult to attract clients so that the potential market can't be transformed into a realistic one. At last, medium bodies to deal with tax-planning have a small scale and lack talents. Furthermore, there are fewer operations among them. Therefore trans-regional and trans-industrial tax-planning become impossible. We must widely propagate relevant knowledge about tax-planning for tax-planning can stand well in enterprises. At the same time, taxation system should be sound. Large-scale mediums,talents and high level of service are required. With the development of Internet and more enterprises on the net, enterprises will depend on Internet to launch tax-planning in the future. There are two advantages to make the use of net for tax-planning, namely cost decrease and efficiency increase. Enterprises can fully launch tax-planning in four stages, namely money-raising,production and business,investment,profit distribution. During raising money, enterprises can maximize the net profit by deliberately arranging capital structure and minimizing its e... |
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