Legal Analysis On Tax Planning

State revenue is an activity and means that the country achieves its public functions by virtue of their political power, according to law enforcement, free access.In a market economy under conditions of intense competition, taxation has become an important cost in production and business activities of the taxpayer. And in the course of business taxpayers as a rational "economic" are aim for profit,and are aim to maximize profit as the goal. Tax planning are more and more favourite by taxpayers because it can minimize the tax burden and achieve maximum efficiency. Tax planning is a long-term and arduous work, as the production of China's opening reform and development of the socialist market economy, its history is not long, mistakes are inevitable, and the parties concerned should be alert and pay attention to. But at present, most of China's scholars focus on economics research to tax planning, and very few people on the system of tax planning for the tax system theory, but also not relevant supporting introduction of regulations and systems, thereby constraining the development of the theory of tax planning for revenue, and has brought many problems for China's practice in the planning application. Correct use of the right of tax planning, there must be a complete implementation legal system which can be conduct.This paper is divided into four chapters.The chapter I is about the basic theory of tax planning. First of all, from tax planning on starting with the definition of Tax Planning, Tax planning is not contrary to the taxpayers in the spirit of the tax law under the premise of the extent permitted by the provisions of the tax law, through its management, investment, trade and financial activities made a prior arrangement with the plan, in the face of a variety of tax to optimize choice, with a view to minimizing the tax burden, thus achieving more tax revenue interests of the legal behavior. Tax planning features from the perspective of legitimacy; advance planning, purpose, enthusiasm and comprehensive. The part elaborates on the basic concepts and characteristics of the tax planning and analysis the constitutive elements of tax planning on the basis of legal theory, profound grasp of the main elements, the elements and results linking elements. Finally to learn more on the formation and development of China's tax planning so as to understand the basic problems of tax planning from the standpoint of the reality of our country.The chapter II introduces to understand the tax planning the concept alone is not enough, to grasp the connotation of tax planning, we must make clear the association and difference between tax planning and tax evasion, tax avoidance, tax savings, and several other related concepts which have the same purpose with tax planning, and it is very important from the legal sense to define tax planning. Tax planning behavior not only reflects the state's policy orientation and intentions, but also conforms to the taxpayers'needs competition in the market; the state should give support and encouragement. But the legislation after the enactment generally lags behind and is imperfect so there are many loopholes of any law. In the practice of tax planning, and some taxpayers often constitute improper tax avoidance plan, as required by the tax authorities to adjust the amount of tax, failed to achieve tax savings purposes; Some taxpayers produce a tax evasion due to a tax planning mistakes and not only did not achieve the purpose of tax savings, but subject to administrative penalties or even criminal sanctions. Therefore, in order to effectively plan, we must first re-analysis the tax planning and tax avoidance, tax savings, tax evasion and define the concepts of tax planning and related concepts.Chapter III from the perspective of the tax law analyzes in-depth the legal basis for tax planning. Analyze the basis of tax planning in terms of the tax law, several principles of tax law and the rights of taxpayers. Efficient, fair and orderly adjustment is the common value of the numerous laws to pursuit, is also the basis of creation of tax norms, institutions and systems, and the value orientation of tax regulations. In practice, the specific revenue acts of a subject whether legitimate and proper, in addition to the specific tax norms, in accordance with the standards of the general value to be assessed. The operation of tax planning follow pursuit the general value of law, which is the legal basis of tax planning existence and acquired reorganization by the law, government and community. The legal basis of tax planning existence lies in the fact that the statutory tax-tax on the legal principle is a common law principle of statutory regulation in the tax system on a concrete manifestation of the problem. In the application of tax law,the principle of taxation in real terms must figure the facts of the tax elements.If the facts of the tax elements "look and entities" or "form and substance" are inconsistent, it can not judge by the appearance or form,it must judge by the body or substance.Adhering to the principle of statutory tax, tax planning can guide enterprises to establish a real awareness of the principles of taxation, the principle of tax law applicable principles, tax planning should be in a timely and appropriate conditions apply. Tax planning should be recognized and protected as a means of reducing the tax burden as taxpayers, reducing costs, and a basic right safeguarding their own interests of the taxpayers. In a society ruled by law, the state gives taxpayers through the legal form of the rights; the right to tax planning is one important kind.Chapter IV is about issues and proposals in the tax planning. Our study of the tax planning is still in the rudimentary stages of understanding, lack of theoretical and practical experience, tax planning in China is still in the legal gaps strip, the different attitude of Tax planning and tax authorities, taxpayers operation of the tax plan also confusion, so there is plagued with problems. For the existing problems, the authors put forward several proposals.for example,enacting Tax Basic Law, the taxpayer forms a tax planning awareness, the tax authorities strengthen the administration , accelerating the development of intermediary institutions tax, providing a vast space for the taxpayers to tax Planning.Tax is an important tool of national macro-control economic structure and the distribution of national income, paying taxes according to the law is the duty of the taxpayer, while the purpose of the business is to seek to maximize the benefits. Enterprises in a complete and accurate understanding and implementation of tax laws and administrative regulations, at the same time, the permission of the policy, as far as possible, savings tax, seeking the maximum tax benefit is not only wise, but a manifestation of social progress. Tax Planning for the taxpayers as a pursuit of economic interests is absolutely necessary, will be an indispensable and important component to the development, production, operating of enterprises.