From the professional basis of tax planning, tax planning needs to control solid professional knowledge of tax law. From the implementation process of tax planning, demand and multi-sectoral communication are harmonious. Therefore, we can think that the successful tax planning is the unity of technology and art.
Tax planning is based on the "technology" of tax law, while the landing of tax planning is a practical "art". Tax planning should be legitimate, or at least not illegal, which is the premise and foundation of discussing tax planning.
The legitimacy can be divided into two levels: one is the legitimacy of the way, the arrangement of relevant business and tax declaration, reduction and exemption, preferential agreements with the rules of relevant tax laws and regulations; the other is the intrinsic legitimacy, the nature of economic transactions and taxation agrees with the intrinsic taxation norms and the purpose of tax legislation. Typical illegal schemes fall into the following categories:
1. It's called conspiracy. It's actually financial fraud. Although finance and taxation are inextricably linked, they belong to different systems in essence. It is against the rules of accounting law and taxation law to apply "two sets of accounts" and "fraudulent accounts" to stop the "tax planning" of financial accounting.
2. Contract planning. Under the established situation, the buyer and seller "cooperate" to stop "planning" from the sales contract and play word games, which is very flawed in practice and easy to be recognized by the tax authorities.
3. Failure to enter an account is tax evasion. Private or misuse of accounts, transfer of operating income, or transfer directly to offshore accounts in the name of loans.
4. Invoice "conspiracy". The "prosperity" of the invoice market is due to both the institutional reasons of controlling tax by invoice and the ideal dilemma of difficult supervision in practice. Demand prompts that the risk of invoice "planning" is increasing, especially when it comes to VAT invoices, it will be suspected of criminal obligations.
5. Deceive preferential tax qualifications. After submitting false information, applying the right to rent-seeking, or using the convenience of the reform of the tax preferential record system, some enterprises defrauded tax preferential qualifications. The demand hints that the current tax preferential management has moved from the front end to the middle and back end. Tax verification will be more and more. Tax preferential applications will be more and more. Taxpayers should undertake the obligation of authenticity and legitimacy of the information submitted.
Successful tax planning is the key. Along with the overall line of "Jinsan" and optimization from time to time, the external "rationality" risk of tax planning is highlighted, which should also attract the attention of enterprises.
First, there should be reasonable commercial purposes. According to Article 120 of the Regulations for the Implementation of the Enterprise Income Tax Law, there is no reasonable commercial purpose, which means "reducing, exempting or delaying the payment of taxes as the main purpose". However, because of the general definition of "reasonable commercial purpose" in the Tax Law, its practical value is very limited.
Second, we should pay attention to the practical tax burden rate. Comparing with the judgment of "reasonable business purpose", a more practical index is the practical tax burden rate of enterprises. If the practical tax burden rate of enterprises (or a business) touches the guard line set by tax authorities, it will arouse the high attention of tax authorities. Typically, for high-profit real estate projects, the amount of tax declaration is very low.
In theory, it is very difficult to define "reasonable business purpose" and "reasonable tax burden rate" by tax law. It depends more on the practical operation of taxpayers and tax collection and management organs, which also has a great game color. From this point of view, tax planning needs rich practical experience, which is a practical "art".
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