Tax planning in enterprise management of the new ideas - education industry
Abstract: The enterprises subject to tax planning must follow the overall objective of financial management services to the financial decision-making process, according to the law of, the principles of AMS prior planning, and financial decision-making process in corporate tax planning to import new ideas.
Keywords: tax planning for enterprise management and reasonable tax avoidance First, the concept of tax planning What is tax planning, there is not an accurate, clear concept? It can be said that so far there is not a unified concept, the so-called wise see wisdom, eyes of the beholder, on the understanding of the concept of tax planning and representation, there are significant differences. However, one point consensus that tax planning is the extent permitted by law to lower the tax burden of an economic behavior of taxpayers. I think that means the taxpayers tax planning tax work in a low tax burden on choice behavior, that the taxpayer within the scope permitted by law, by business, investment, finance and other matters of careful planning and arrangements, to take advantage of tax laws provide preferential policies and the choice of terms, to gain maximum tax saving benefits of a financial management behavior. Deeper speaking, tax planning is a financial sense, is a financial guide, there is no sense of business planning in fact not really the market, no business plan oriented economy has not really understood the rules, let alone follow the economic rules . The M & A tax planning is based on different mergers and acquisitions, select value added tax, business tax, consumption tax and corporate income tax and other tax planning methods, to develop tax issues based activities so that taxpayers get tax benefits.
Second, the realization of significant tax planning The author believes that: tax planning as a right of taxpayers in the country has been more and more acceptable to corporate managers and accountants and use. Since reform and opening up the domestic-funded enterprises in the use of actual and reasonable tax saving on tax planning, domestic enterprises had a positive impact. Enterprises to develop tax planning is consistent with tax policy orientation as a precondition, not only conducive to proper leverage to play a regulating role of taxation, but also a sufficient theoretical basis of Chinese enterprises, the financial management activities carried out in tax planning work, have the following meanings:
1. Tax planning is to make an important way to maximize business interests. Taxes legally mandatory, free and fixity. This law is also imposed on the unit and personal property taxes, behavior, income and other legal confirmation that after the property tax law, behavior, income and so are legally recognized and legally protected; tax may be regarded as operating expenses, is a reduction of net profit enterprise, not against the law firms are not subject to tax or less tax, it means that the cost of spending a small amount of access to the same legal recognition and protection of national law. 2. Tax planning is to improve enterprise management level to promote strength. Enterprise management is nothing more than manage the "flow" and "logistics" of two processes. The "logistics" in the "cash flow" of the business is as important as the blood on the human body. Tax planning is an IQ of value-added activities, for the purpose of tax planning the sky with high-quality, high-level Talent Next level for enterprise management must lay a good foundation; tax planning is planning major capital flow, which is conditional on financial accounting, tax planning for the need to establish a sound financial and accounting systems, standard accounting management, so that keep the level of enterprise management to a new level. 3. Tax planning is important to maintain a good image of corporate guarantee. From a psychological perspective, businesses or individuals to make some offense, which often take things too hard because of some person or thing that is mentally unbalanced, while the method can not find the result of settling. Although we have had for many years, including tax information, including the rule of law Education , Although it has experienced in life to pay taxes to their own benefits, but tax is still very easy to do cause people to mental imbalance. 4. Help improve the tax system to increase the state tax revenue. Tax planning help enterprises to reduce the tax cost, but also conducive to implementation of national macroeconomic policies, to achieve the combination of economic and social benefits, thereby increasing state tax revenue. Such as tax planning for tax avoidance, that is, the existing tax law made clear to defect, exposed the inadequacies of existing tax laws, the state can tax deficiencies under the circumstances to take appropriate measures to amend the existing tax laws in order to improve the state's tax laws .
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