税收筹划-外文文献

12312Papers on the tax planning tax planning 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 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 tantamount 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 planningChina is a country ruled by law, the taxpayer must, in accordance with 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 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 largest 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 investors, 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 in 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 distribution 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 generated, 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 profit. 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 and 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 number 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 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 encourage taxpayers to pay taxes, raise the awareness of taxpayers to pay taxes.Second, how to carry out tax planningTax 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 planning.(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 planning 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 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 entire 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 not only have to pay corporate income tax to pay personal income tax, partnership enterprises to