The New Value-added Tax Legal Definition Of Tax Planning Method

With the severe economic situation in the world, in order to alleviate the impact of the economic crisis, promote the development of the enterprise, stimulate the growth of the economy, our country has carried out a sweeping reform on the value added tax in the whole country on Jan.1st,2009, so as to we can achieve the macroscopical goal of keeping the sustained growth on economy. The reform of the value-added tax concerns of every taxpayer’s interests and it will provide a legal basis and directions to taxpayers so they can make plans legally and reasonably. After analyzed the basic principle of VAT, this paper studies the legal space of the tax planning about new VAT, i.e. the legality and the rationality. By analyzing the previous problems during the reform period about the VAT, this thsis try to search the methods for solving these problems, and discusses the significance of the reform. Before the reform of the VAT, because the own problem of the VAT and the taxpayer’s subject intent, in the tax planning process, taxpayers have many problems, thus many people confuse the range among the tax planning, the tax avoidance and the tax evasion. At last, compared with the old value-added tax, this paper state the method about the tax planning in details under the background in new value-added tax and analyse the legality of these planning. At the same time, this paper make a summary on the shortage of the new value-added tax, try to find out the method to perfect the reform of the value-added tax——we need further extend range of the tax collection, reduce the standard of the general taxpayer and extend the limitation for the small-scale taxpayers using of the special VAT invoices.