New Ideas Of Tax Planning In Enterprise Management

< p > Abstract: enterprises should follow the principles of obeying the overall objectives of financial management, serving the process of financial decision making, according to the law, and comprehensively evaluating the advance planning and so on, and introduce new ideas of tax planning in the process of decision making of enterprise < a href= "//www.sjfzxm.com/news/list.aspx Classid=101112107105" > Finance < /a >.

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< p > < strong > key words: tax planning business management reasonable tax avoidance < /strong > < /p >

< p > < strong > 1. The concept of tax planning is < /strong > /p >

< p > what is tax planning? Is there an accurate and clear concept? So far, there is no unified concept. There is a great difference between the knowledge and expression of the concept of tax planning.

But there is a common understanding that tax planning is a kind of economic behavior that reasonably reduces the taxpayers' tax burden within the scope permitted by law.

In my opinion, tax planning refers to the low choice behavior of taxpayers in the work of Taxation and taxation, that is, taxpayers can make the best tax saving benefits through careful planning and arrangement of business, investment and financial affairs within the scope permitted by law in order to make full use of the preferential policies and optional clauses provided by the tax law.

On the other hand, tax planning is a kind of financial management consciousness. It is a kind of financial guidance. Enterprises with no planning consciousness have not really entered the market. No planning oriented enterprises have yet to truly understand economic rules, let alone follow the economic rules.

The tax planning of enterprise mergers and acquisitions is based on different ways of mergers and acquisitions, selection of value-added tax, business tax, consumption tax and corporate income tax and other tax planning methods, to carry out activities based on tax matters, so that taxpayers get tax benefits.

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< p > < strong > two, < a href= "//www.sjfzxm.com/news/list.aspx Classid=101112107101" > tax planning < /a > realization meaning < /strong > /p >

< p > I think tax planning as a right of taxpayers has been accepted and applied by more and more managers and accountants in China.

Since the reform and opening up, the domestic three funded enterprises have had a positive impact on domestic enterprises in the use of tax planning and reasonable tax savings.

The tax planning of enterprises is based on the guidance of tax policy. It is not only conducive to the proper exertion of tax leverage, but also has sufficient theoretical basis. It has the following significance for our current enterprises to carry out tax planning in financial management activities: < /p >

< p > 1. tax planning is an important way to maximize the interests of enterprises.

Taxation is mandatory, gratuitous and fixed.

This kind of collection according to law is also a legal confirmation of the property, behavior and income of taxpaying units and individuals, that is, property, behavior and income after tax payment is legally recognized and protected by law. Taxation can be regarded as operating expenses, which is a reduction in net profit of enterprises. If enterprises do not pay taxes or pay less taxes under the premise of not breaking the law, it means that a small amount of fees will be granted the same legal recognition and national legal protection.

2. tax planning is the driving force for the improvement of enterprise management level.

Enterprise management is nothing more than managing the two processes of "stream of people" and "logistics".

The "capital flow" in logistics is just as important to business as blood is to the human body.

Tax planning is a value-added activity with high IQ. For the purpose of tax planning, the use of high-quality and high-level talents is bound to lay a good foundation for enterprise management and management. The main purpose of tax planning is to plan the capital flow, which is based on financial accounting. In order to carry out tax planning, we need to establish and improve the < a href= "//www.sjfzxm.com/news/list.aspx Classid=101112107108" > financial accounting < /a > system, standardize the management of accounting, so that the level of enterprise management and management is constantly rising to a new level.

3. tax planning is an important guarantee for safeguarding the good image of enterprises.

From a psychological point of view, enterprises or individuals to make some illegal behavior is often due to some people or things too much psychological imbalance, at the same time can not find a way to settle.

Although we have been carrying out legal education for many years, including tax law propaganda, although people feel the benefits brought by taxation in their lives, tax payment is still very easy to cause people's psychological imbalance.

4., it is conducive to improving the tax system and increasing state revenue.

Tax planning helps enterprises to reduce tax costs, but also helps to implement the state's macroeconomic policies, so as to achieve an organic combination of economic and social benefits, thereby increasing the state's tax revenue.

For example, tax avoidance in tax planning is an indication of the existing tax law defects, exposing the shortage of existing tax laws and regulations. The state can take corresponding measures according to the situation of tax law defects, and amend the existing tax laws in order to perfect the state tax laws.

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