1000 Business Lessons Every Businessman Must Know

Chapter 63 Tax Planning: Off-the-book Operations, Legal Tax Avoidance (1)
[-]. About tax planning
507. Basic methods of corporate tax planning
The taxpayer's tax-saving benefits are generally obtained by choosing a low-tax tax payment method and delaying the tax period.Specifically, choosing a tax scheme with a low tax burden includes the avoidance of tax burden and the conversion of tax burden from high to low.Here are three ways to obtain tax-saving benefits:

1. Avoidance of tax burden

This means that taxpayers invest their capital in regions, industries, industries or projects that do not bear taxes or only bear light taxes.In this way, taxpayers can take advantage of taxation in the fierce market competition to enhance their competitiveness and obtain a higher rate of return on capital.To avoid tax burdens, investors are required to be familiar with the specific regulations on various tax reductions and exemptions in the tax system of the country receiving the investment, and make careful arrangements based on their own circumstances.

2. Shift from high to low tax burden

This means that when there are multiple tax payment schemes to choose from for the same business operation, the taxpayer will choose a low-tax tax payment scheme to obtain tax-saving benefits.For example, when progressive tax rates are applied to the amount of income, that is, the larger the taxable income, the higher the applicable marginal tax rate.In this way, the taxpayer can reduce the total tax expenditure by adjusting and balancing the taxable income of each tax period within the scope stipulated by the tax law.There are many channels for adjusting taxable income, including: the selection of the confirmation period of relevant income and expense items; the selection of the holding period of capital and financial assets; the selection of investment methods, etc.

3. Delay in tax period
This means that the taxpayer defers the tax period of the relevant taxable items on the premise of complying with the tax law.The deferred taxpayer obtains a government interest-free loan equal to the tax amount during the deferred period, which is beneficial to the taxpayer's capital turnover and saves the taxpayer's interest expenses; second, in an inflationary environment, the deferred tax payment The value of the currency does not fall, thereby reducing the actual tax payment.

508. Factors Affecting Tax Saving Ability of Enterprises
The potential for enterprises to obtain tax-saving benefits through tax planning mainly depends on the following four factors:
1. Taxpayer's own situation

The taxpayer itself that affects the tax saving potential includes the taxpayer's business scale, business scope, organizational structure, the number of tax types involved, the size of the tax payment, and so on.Generally speaking, the larger the business scale of an enterprise, the more complex the organizational structure, the wider the business scope, the more types of taxes paid, and the larger the amount of tax paid, the wider the space for tax planning and the greater the potential for tax-saving benefits. bigger.

2. Tax factors
The tax system factors that affect the tax saving potential mainly include three aspects: the tax flexibility of specific tax types, tax incentives and deferred tax clauses.

The so-called tax burden flexibility refers to the flexibility of a specific tax category.Generally speaking, the size of the tax burden elasticity of a certain tax depends on the elements of the tax.This mainly includes tax base, deduction, tax rate, etc. That is, the wider the tax base and the higher the tax rate, the heavier the tax burden, or the greater the tax deduction, the lighter the tax burden.

3. Tax incentives
Tax incentives are an integral part of the national tax system, and are tax incentives implemented by the government for taxpayers in order to achieve certain political, social and economic goals.

The impact of tax incentives on tax-saving potential is as follows: the wider the scope of tax incentives, the greater the difference, the more methods, and the richer the content, the greater the space for taxpayers' tax planning activities.Taxpayers must consider:

(1) Are there any regional tax incentives;

(2) Whether there is an industry tax preference policy;

(3) How to stipulate the various periods of reduction or exemption;
(4) Whether to take measures to avoid double taxation for the tax paid by the taxpayer abroad, and what kind of method to give credits, etc.

4. Deferred tax payment
The concept of deferred tax payment and the benefits it brings to taxpayers have been mentioned above. Its essence is to understand the time difference between the taxpayer’s current accounting income and taxable income (that is, the taxpayer’s accounting income is greater than the taxable income). The tax law generally does not make mandatory tax adjustment regulations, and whether to defer tax is a free choice for taxpayers.

In this way, from the perspective of tax planning, the more clauses and regulated items to adjust the deferred tax payment according to the time difference, the richer the content of the taxpayer's tax planning, and the greater the potential for tax saving.

509. Fundamental rights of taxpayers
The taxpayer's rights and obligations are the premise and foundation of the taxpayer's existence in the tax legal relationship.Since the tax legal relationship is an administrative legal relationship, the identity of the taxpayer as the subject of the obligation in the tax legal relationship appears frequently, so generally, the taxpayer is always concerned about its obligation.In fact, taxpayers also enjoy certain rights in the tax legal relationship, and these rights are carried out throughout the taxpayer's performance of tax obligations.Taxpayers are also the subject of rights in the tax legal relationship, which is often overlooked by people.

The taxpayer's rights refer to the permission of the taxpayer to act or not act in accordance with the provisions of laws and administrative regulations in the process of fulfilling tax obligations.If the taxpayer enjoys a certain right, he can ask the tax authorities to take or not to take certain actions, and if necessary, he can also ask the court to assist in realizing his rights and interests.

(1) Article 17 of the "Tax Collection and Administration Law" stipulates that "if the taxpayer or withholding agent fails to complete the tax declaration or submit the tax withholding, collection and remittance report form on time, the tax bureau (sub-bureau) at or above the county level shall ) approval, the application can be postponed.”

(2) Under normal circumstances, taxpayers should pay taxes on time.However, under special circumstances, taxpayers can also apply for an extension of tax payment.

(3) Article 21 of the "Tax Collection and Administration Law" stipulates that "taxpayers may apply to tax authorities for tax reduction or exemption in accordance with laws and administrative regulations." It can be seen that enjoying tax reduction and exemption according to law is an important right of taxpayers.

(4) Article 26 of the "Tax Collection and Administration Law" stipulates that the tax preservation measures adopted by the tax authorities are improper, or the taxpayers have paid taxes within the time limit but the tax authorities do not immediately lift the tax preservation measures, causing the taxpayer's legitimate rights and interests to suffer losses. , the tax authorities shall be liable for compensation.According to the provisions of the "Tax Collection and Administration Law", when the legitimate rights and interests of taxpayers are violated during tax preservation, they can request compensation.

(5) Article 30 of the "Tax Collection and Administration Law" stipulates that if the taxpayer pays more than the tax payable, the tax authority shall refund it immediately after discovering it; If the authority requests to return it, the tax authority shall return it immediately after checking.According to the provisions of the "Tax Collection and Administration Law", as long as within three years from the date of settlement and payment of taxes, the taxpayer can request a refund of the tax paid in excess of the tax payable, such as paying taxes by mistake.

(6) This means that the taxpayer has the right to supervise the law enforcement of the tax authorities in accordance with laws and administrative regulations.

(7) Taxpayers have the right to apply for tax reconsideration and file administrative lawsuits.

(8) Taxpayers have the right to entrust tax agents to handle tax matters on their behalf.

The above rights of taxpayers can be summed up in two aspects: one is the right to supervise, and the other is the right to safeguard their own interests.Some rights, such as the right of reconsideration and the right of administrative litigation, are not only the right of supervision, but also the right of safeguarding one's own interests.

510. Basic obligations of taxpayers
Tax obligations include not only paying taxes (paying taxes), but also the procedural obligations that must be fulfilled to comply with the collection norms.Substantive tax obligations are protected by law, as are procedural legal obligations. The provisions on taxation legal responsibilities in the Tax Administration Law and the Criminal Law include the legal responsibilities for fulfilling substantive obligations and the legal responsibilities for fulfilling procedural obligations.It can be seen that taxpayers should not only pay attention to substantive obligations, but also to pay attention to procedural obligations.Both substantive and procedural obligations are an integral part of tax obligations.

Taxpayers exist more as subjects of obligations in tax legal relations.Taxpayer obligations are broad and comprehensive.In fact, the process of tax collection and management is mainly the process of taxpayers fulfilling their obligations.From the perspective of the whole process of tax collection and management, the obligations of taxpayers include the following aspects:

(1) Obligation to declare and handle tax registration.

(2) Obligation to manage account books and vouchers.

(3) Obligation to file tax returns.

(4) Obligation to pay taxes on time.

(5) Obligation to accept and assist tax inspections.

[-]. Tax planning strategy
511. VAT tax planning
The tax planning of value-added tax is mainly carried out from the characteristics of value-added tax stipulated in the tax law of our country.Therefore, first of all, we should understand the characteristics of value-added tax.

The current value-added tax is generally applicable to all links in the fields of production, wholesale, retail and imported goods, as well as processing, repair and replacement.

Value-added tax implements the method of calculating tax outside the price, that is, the price excluding value-added tax is used as the basis for tax calculation.When selling goods, the value-added tax and the price excluding value-added tax should be indicated on the special value-added tax invoice, so as to eliminate the impact of value-added tax on cost, profit and price.

It should be pointed out that the extra-price tax of value-added tax is by no means levying value-added tax in addition to the original sales price, but requires that when selling goods, the price of goods and value-added tax in the original tax-included sales price should be listed separately in the On the special invoice for value-added tax.

例如，甲工厂销售给乙批发企业应交增值税商品若干，计收款项100元，增值税率17%。则这100元中，销项税额为100÷（1＋17%）×17%=14.53元，实际商品销售价款只有100元－14.53元=85.47元。乙批发企业购买甲工厂的商品时，除了需向甲工厂支付85.47元的商品价款外，应同时负担甲工厂的销项税额14.53元。甲工厂在增值税专用发票发分别填列销价款85.47元和销项税额14.53元。

The current value-added tax system fully embodies the basic characteristics of "stricken tax collection and non-repetitive taxation", reflects the spirit of the principles of fairness, neutrality, transparency, universality, and convenience, and has played a positive and effective role in curbing tax evasion and tax evasion by enterprises.However, multiple options in the tax law still provide taxpayers with possibilities for tax planning.

512. Planning strategies for tax deadlines

It is the taxpayer's duty to pay taxes within the legal deadline.However, tax payment is also done legally. Some tax payments are beneficial to enterprises, while others are not conducive to enterprises.Therefore, the so-called tax-saving tax-saving strategy refers to taxpayers making use of the relevant provisions of the consumption tax tax-paying period to serve tax-saving services.The general strategy is to defer tax payments as much as possible during the tax period, and to pay taxes in arrears as much as possible when it is advantageous to pay taxes.

根据消费税税额的大小，消费税的纳税期限规定为1日、3日、5日、10日、15日和一个月，具体由税务机关确定，不能按固定期限纳税的可以按次纳税。以一个月为一期纳税的，自期满之日起10日内申报纳税。以1日、3日、5日、15日为一期纳税的，自期满之日起5日内预缴税款，于次月1日起10日内申报纳税并结算上月应纳税款。进口应税消费品的应纳税款，自海关填发税款缴款凭证的次日起7日内缴纳税款。

513. Planning strategies for tax payment

The tax payment link is the link in the production and consumption process of taxable consumer goods that should pay consumption tax.Tax saving by using the tax payment link is to avoid or delay the appearance of the tax payment link as much as possible, so as to obtain the benefits in this regard.

Specifically:

First, those who produce taxable consumer goods are taxed at the time of sale, but enterprises can sell at a low price and engage in "barter exchange" to pay less consumption tax, or change and choose a settlement method that is beneficial to the enterprise to postpone tax payment;

Second, because the continuous production of taxable consumer goods is not taxed, enterprises can take advantage of this provision to make tax-saving arrangements;
Thirdly, for entrusted processing of taxable consumer goods, the entrusted party will collect and pay taxes when delivering to the entrusting party. According to this regulation, the enterprise can adopt a joint venture with the entrusted party to change the entrusted and entrusted relationship and save this consumption tax. .

514. Strategies for planning the timing of tax obligations

The occurrence time of the consumption tax obligation shall be determined in the following ways according to the nature of the taxable behavior and the settlement method, which is beneficial to the tax saving of enterprises:
First, for the sales of taxable consumer goods, if the sales are sold on credit or in installments, the date of payment shall be the date stipulated in the sales contract;
Second, the day when the taxable consumer goods are issued if they are sold by payment in advance;
Third, if the sale is made by collection and acceptance and entrusted bank collection, the day when the sales amount is received or the certificate for claiming the sales payment is obtained; For processing taxable consumer goods, the day when the taxpayer picks up the goods; sixth, for importing taxable consumer goods, it is the day of customs declaration for import.

515. Planning strategy for tax location

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