淺談納稅籌劃分析研究 稅務(wù)管理專業(yè)

OnthetaxplanningEachofusistopaytaxeswhicharegettingcloser,asthedegreeofChina'sreformandopening-uphavebeendeepenedandthelevelofpersonalincomeofresidentsinthecontinuousimprovementoftheinternationalbusinesshasimprovedtheextent,therefore,thetax-relatedbusinessesandindividualsasamatterofgrowing,whetherinanycountryinaccordancewiththelawrequirestaxpayerstopaytaxes,thetaxliabilityfornon-performanceofthepeopleshouldbegivenlegalsanction,butnotcontrarytothepremiseofthetaxlaw,taxpayerscanlegallyreducetaxburden?Itispreciselyinsuchcircumstances,taxplanningactivitiesbecomemoreandmoreimportantinourcountry,First,themeaningofTaxPlanningIbelievethattaxavoidanceshouldbeplanedforthefollowingreasons:avoidanceofnon-offenders,whichistheruleoflawintheconsensusreachedbythepeople.AnycountriesandregionshavetaxlawsandregulationsoftheStateorthelocalgovernmentinwrittening,areflectionofthewill,therespectforthetaxpayersoflawistherespectofawrittendocument,ofcourse,ofwhichtherelevantrespect.Ifthetaxitselfwilldiffertothelegislators,thelegislatorsshouldbetheresponsibilityofthetaxpayersinstead.Taxavoidanceisnotaviolationoftheprovisions,Therefore,taxplanningisdefinedasbeforethetaxact,subjectingtothelawsandregulationsunderthepremiseofthemainbodyofthebusinessactivitiestaxorinvestment-relatedmatters,forexample,makingarrangementsinadvancehasreachedtopaylesstaxanddeferredgoalsaseriesofplanningactivities.Taxplanningshouldincludefouraspects:First,theuseoflegitimatemeansoftaxplanning;secondistheuseofnon-illegalmeansoftaxplanning;Thethirdistheuseofeconomicinstruments,inparticular,meansthepriceofthetaxplanpassed;fourgototheentiretaxpayeraccounts,toachievezero-tax-relatedrisks.Itiseasytoseefromitsdefinition,taxplanningforthebottomlineofthelaw,whilenotillegalaslongasameansoftaxmaybeincludedinthescopeoftaxplanning.(A)contributetotheachievementofthefinancialinterestsofthetaxpayerstomaximizetheTaxplanningcanreducethecostofthetaxpayer'stax,taxmayberegardedasoperatingexpenses,netprofitisthededuction,companiesunderthepremiseisnotagainstthelawnottopaytaxesorpaylesstaxes,itmeansthatthecosttospendasmallamountofthesamelegalrecognitionandnationallegalprotection,andtaxplanningcanalsopreventtaxpayersfromataxtrap,thetrapisataxloopholeinthetaxlawsofsymmetry,theexistenceoftaxloopholes,taxavoidancetothetaxpayersoftheopportunityprovided;andtheexistenceoftaxtraps,allowingtaxpayerstobecareful,otherwisetheywillfallintothehandsofthetaxauthoritieswhoseemtosetuptheloopholes,whichistotrapprey.(B)helpincreaseawarenessofthetaxpayer'stax,taxplanningistheawarenessofenterprisestopaytaxestotheperformanceofthatstageintheeconomicsystemreformanddevelopmenttoacertainlevelofadaptation.Ifthetaxlawsdidnotreflecttheabsoluteauthority,corporatetaxpayersgenerallyweaksense,theneedfortaxplanningcanalsogetalargertaxbenefit.Onceabletostrictlyenforcethetaxlaw,enterprisesinordertoalleviatethetaxburden,ofcourse,paytaxesinadvancetoensurethatoperation.(C)contributetooptimizetheeconomicstructuretaxpayersunderthetaxlawsinthetaxbaseandtaxratedifferentialsandpreferentialpoliciesforinvestment,financinganddecision-makingproductssuchasstructuraladjustment,inspiteofthesubjectiveistoreducetheirtaxburden,butobjectivelyitisaleveratthenationaltaxUndertheeffectofoptimizingtheindustrialstructurestepbysteptheroadisconducivetocapitalflowsandtherationalallocationofresources.(D)mayincreasethetotalamountofstaterevenuecorporatetaxplanning,althoughaimingatreducingthecorporatetaxburden,asthegradualandreasonableindustriallayout,canpromotethedevelopmentoftheproduction.Expandedscale,efficiency,andincreaserevenuesandprofits,fromanoverallpointofviewanddevelopmentofthecountry'sfiscalrevenuegrowthwillalsobesynchronized.Third,theprincipleoftaxplanningOnlygrasptheprinciplesofplanning,taxplanningcanmaximizethebenefits.Ingeneral,theenterprisetaxplanningshouldfollowthefollowingprinciples:(A)theprincipleisnotagainstthelaw.TaxPlanninginthecurrenttaxlawdoesnotviolatethepremisefortheuseofnationaltaxlawdesignatedbytheGovernment.Taxplanningmustbetocomplywithtaxlawsandpolicies,onlyonthispremiseinordertoensurethatthedesignofeconomicactivity,taxprogramapprovedforthetaxdepartment,orelsetheywillreceivetheappropriatepunishmentandtolegalliability.Thisisthemostbasicprinciplesoftaxplanningwhichdependsonaprerequisiteforsurvival.(B)cost-effective.Anyoftheplanningprogramhasitstwosides,withaplannedimplementationoftheprogram,partofthetaxpayeristoobtaintaxbenefitsinthemeantime,planningfortheprogramisboundtopaytheadditionalcostofimplementation,aswellasthechoiceoftheplanningprogramtogiveupotheroptionsforthelossofthecorrespondingrevenueopportunities.Therefore,taxplanningshouldbeguidedbytheprincipleofcost-effectiveness,weconsiderthedirectcostsoftaxplanning,theprogramwillcomparethechoicetogiveupthepossibilityofprogramincometobeconsideredasopportunitycost.(A)changesinthetaxbaseontaxplanningthroughthereductionofthetaxbasedtoachievethegoalthatreducethetaxburdenofthetaxplanning,oneofthemostbasicmethod,thetaxpayerintaxplanningistheplanningshouldtakefullaccountofthetaxbaseofthetaxbenefitscanbring.Fromtheperspectiveofchangingthetaxbaseplanningcanbedividedintothefollowingthree:1,thethresholdplanningtechnologythreshold,alsoknownasthe"taxthreshold"or"fromthetaxpoint"referstothetaxlawprovidesfortaxationofthestartingpointofthetargetamountoftaxislevied.Reachedthetargetamountoftaxonthefullamountoftaxrevenue,notmeetingthethresholdofnon-taxation.Theamountisusuallydeterminedbythetaxlaw,buttherearealsosomeregionaldifferences.TaxPlanninginthethreshold,thefirstshouldbethethresholdforeachofthelocalknowledgeofacertainstandard.2,sub-splittingtechnologyplanningisthelegitimateandreasonableinthecircumstances,sothattheproceeds,propertyintwoormoresub-splitbetweentaxpayersandtaxdirecttaxplanningtechniques.Adjustmenttoincomeandothersocialpolicyconsiderations,thenationalincometaxandpropertytaxesaregenerallyprogressivetaxrates,thegreaterthetaxbase,thetopermarginaltaxrateappliestobeincreased.theratedifferencebetweentaxplanningtechniquescanbeplanningforthefollowingtwomethods:1,theinvestmentindustrywithlowtaxrates,theuseoftheindustrieswithlowtaxratestherearetwoaspectsoftaxplanningideas:ontheonehand,inanenterprisesettinguptoconsiderthesituationoftheindustry'staxburden,thetaxconcessionsforinvestmentdecision-makingfactors.2,lowinvestmentrateand,owingtoChina'svastareasofdifferentcountrieswithdifferenttaxrates,intaxplanning,theuseofthemostwidelyfordifferentpartsofthetaxpreferentialpoliciesforimplementation.Suchregionaldifferencesintaxconcessionsforinvestmentinprovidingmoreinvestmentchoicesandtheuseoftheopportunitiesforinvestmentandtaxthetaxpayermustbecarefullyselectedandhavefulluseoftaxpolicy.3,thetaxrebatetechnologyplanning,taxandtechnologyisthelegitimateandreasonablemeans,thetaxauthoritiessothattaxpayershavetopaytaxrefundanddirecttaxsectionofthetaxplanningtechniques.Havetopaytax,ataxrebateisthepaymentofreimbursementoftaxes,taxsavings,thegreatertheamountoftherebate,thetaxsavingsmore.Thetaxauthoritiesthesituationofataxrebatetotaxpayersingeneralare:misuseofthetaxauthoritieslevytaxesormoresymptoms;taxpayerspaymoretax;inazero-ratedgoodstaxfordomesticcirculation;inlinewiththenationalconditionsofthetaxrebateincentiveshavebeentaxsection.4,taxplanningtechniques,thestatetaxreliefforspecificindustries,regions,enterprises,projectsorcircumstancesofthetaxconcessionsgrantedtothetaxpayersisthetaxexemptionorreductionofcareorincentives.Taxreliefcanbedividedintothefollowingcategories:specificareastoencourageeconomicdevelopmentandthedevelopmentofthelocaltiltofthetaxreliefpolicies;bytaxpayersindifferenttaxrelieffortheenjoymentofdifferentpolicies,suchasforeign-fundedenterprisescanenjoythe"twoexemptionsandthreehalf"preferentialtreatment;accordingtowhetherornotinvolvedinthecaseofhigh-techindustriesandtheapplicationofdifferenttaxpolicies.5,arrivedintechnologytaxcreditplanisthetaxpayerwhocanpaidusingthetaxoffsettheamountoftaxliability.Taxcreditisthetaxinaccordancewiththeprovisionsofthetaxliabilityfromthetaxpayertodeducttheamountofcredit.Taxcreditswillenabletaxpayerstoavoiddoubletax,theactualuseoftaxcreditscanalsobeataxconcessionorincentive.Taxcreditisthekeytoplanningfortechnologyusingtaxprovisionstoachieveavarietyoftaxconcessionsandreducingthetaxpurposes.淺談納稅籌劃納稅和我們每個人的關(guān)系越來越密切，隨著我國改革開放程度的不斷加深，居民的個人收入水平在不斷的提高，企業(yè)的國際程度也在不斷的提高，因此，企業(yè)和個人的涉稅事項不斷增多，不論在哪個國家，都要求納稅人依法納稅，對不履行納稅義務(wù)的人要給予法律制裁，但是在不違背稅法的前提下，納稅人是否能夠合法的減少自己的納稅負擔呢？正是在這樣的情況下，納稅籌劃活動在我國越來越受到重視，但目前人們對納稅籌劃還存在著種種的錯誤認識,有的人想利用納稅籌劃之名行偷稅漏稅之實,也有的想借此進行逃稅避稅，那么什么是納稅籌劃，它又有什么樣的作用，我們怎樣才能實現(xiàn)納稅籌劃？

一、納稅籌劃的含義

筆者認為避稅應(yīng)屬于納稅籌劃,理由如下:避稅行為是非違法的,這是法治社會中人們達成的共識。任何國家和地區(qū)的納稅法律法規(guī)都是該國或該地區(qū)政府意志書面形式的體現(xiàn),納稅人對稅法的尊重是對書面文件的尊重,當然也就是對相關(guān)政府的尊重。如果說稅法本身與立法者的意志有出入,其責任應(yīng)在立法者而不在納稅人。避稅不是對稅法規(guī)定的違反,而是對稅法的挑戰(zhàn)。稅法的制定與企業(yè)的避稅行為是相互促進的,避稅有利于促進稅法質(zhì)量的提高。至于避稅導(dǎo)致的國家財政收入的減少,也不是納稅人的原因,而是稅法的滯后帶來的，所以國家不能對納稅以道德名義提出額外的要求。

因此，納稅籌劃是指在納稅行為發(fā)生之前，在不違反法律、法規(guī)的前提下，通過對納稅主體的經(jīng)營活動或投資等涉稅事項作出事先安排，已達到少繳稅和遞延繳納目標的一系列謀劃活動。納稅籌劃應(yīng)包括四方面內(nèi)容：一是采用合法的手段進行的節(jié)稅籌劃；二是采用非違法的手段進行的避稅籌劃；三是采用經(jīng)濟手段，特別是價格手段進行的納稅轉(zhuǎn)嫁籌劃；四是歸整納稅人帳目，實現(xiàn)涉稅零風險。從其定義不難看出,納稅籌劃以法律為底線,只要不違法而又能節(jié)稅的手段即可被劃入納稅籌劃的范圍內(nèi)。

二納稅籌劃的意義

有助于實現(xiàn)納稅人財務(wù)利益最大化

納稅籌劃可以減少納稅人的納稅成本，納稅可視作經(jīng)營費用，是企業(yè)純利潤的減項，企業(yè)在不違法的前提下不納稅或少納稅，就意味著花少量的費用獲得同樣的法律認可和國家法律保護，同時納稅籌劃還可以防止納稅人陷入稅法陷阱，稅法陷阱是稅法漏洞的對稱，稅法漏洞的存在，給納稅人提供了避稅的機會；而稅法陷阱的存在，又讓納稅人不得不小心，否則會落入稅務(wù)當局設(shè)置的看似漏洞，實為陷阱圈套。納稅籌劃是企業(yè)納稅意識提高到一點階段的表現(xiàn)，是與經(jīng)濟體制改革改革發(fā)展到一定水平相適應(yīng)的。如果稅法的絕對權(quán)威未能體現(xiàn)，企業(yè)的納稅意識普遍淡薄，不用進行納稅籌劃也能取得較大的納稅利益。一旦稅法能夠嚴格執(zhí)行，企業(yè)為減輕納稅負擔，當然會進行納稅籌劃，不過是在保證依法納稅的提前下操作。

三納稅籌劃的原則

只有把握籌劃原則，才能實現(xiàn)納稅籌劃效益最大化。一般來說，企業(yè)納稅籌劃應(yīng)遵循以下原則：

（一）不違法原則。納稅籌劃是在不違反現(xiàn)行稅法的前提下進行的，是以國家政府指定的稅法為研究對象，對不同的納稅方案進行比較后做出的納稅優(yōu)化選擇。納稅籌劃必須要遵守納稅法律和政策，只有在這個前提下，才能保證所設(shè)計的經(jīng)濟活動、納稅方案為納稅部門所認可，否則會收到相應(yīng)的懲罰并承擔法律責任。這是納稅籌劃的最基本原則和納稅籌劃賴于生存的前提條件。

（二）成本效益原則。任何一項籌劃方案都有其兩面性，隨著某一項籌劃方案的實施，納稅人在取得部分納稅利益的同時，必然會為該籌劃方案的實施付出額外的費用，以及因選擇該籌劃方案而放棄其他方案所損失的相應(yīng)機會收益。因此，納稅籌劃應(yīng)遵循成本效益原則，既考慮納稅籌劃的直接成本，同時還要將納稅籌劃方案比較選擇中所放棄方案的可能收益作為機會成本加以考慮，而不能一味地考慮納稅成本的降低，而忽略因該籌劃方案的實施引發(fā)的其他費用的增加或收入的減少，必須綜合考慮采取該納稅籌劃方案是否能給企業(yè)帶來絕對的收益。只有當納稅籌劃所獲取的收益大于成本時，該籌劃方案可行。

（三）財務(wù)利益最大化原則。納稅籌劃的最主要目的，歸根結(jié)底是要使納稅人的可支配財務(wù)利益最大化，即稅后財務(wù)利益最大化。納稅人財務(wù)利益最大化除了考慮節(jié)減納稅外，還要考慮納稅人的綜合經(jīng)濟利益最大化，不僅要考慮納稅人現(xiàn)在的財務(wù)利益，還要考慮納稅人未來的財務(wù)利益，不僅要考慮納稅人的短期利益，還要考慮納稅人的長期利益，不僅要考慮納稅人的所得增加，還要考慮納稅人的資本增加。

（四）納稅籌劃的謹慎性原則。納稅籌劃面臨諸多的不確定性以及不斷變化的規(guī)則約束，因此其風險更難于掌控，需要更多的風險分析與風險管理。納稅籌劃經(jīng)常在納稅法律法規(guī)規(guī)定性的邊緣上進行操作，這就意味著其蘊含著很大的操作風險。納稅籌劃主要有兩大風險：經(jīng)營過程中的風險和納稅政策變動的風險。經(jīng)營過程中的風險主要是由于企業(yè)不能準確預(yù)測到經(jīng)營方案的實現(xiàn)所帶來的風險。