Secondly, taking the sales of commodities and services and business income as the basis for tax calculation is generally not affected by changes in production and operating costs and expenses, which can ensure that the state can obtain timely, stable and reliable fiscal revenue.
Thirdly, it has the nature of indirect tax, especially in the case of ad valorem tax, the close correlation between the tax and the price, which is convenient for the state to reflect the industrial policy and the consumption policy through the tax.
Fourth, compared with some tax categories, turnover tax in the calculation of the collection of simpler and easier, but also easy for taxpayers to accept.
Since the founding of New China, turnover tax has been in a dominant position in China's tax structure, and is the main source of government tax revenue and fiscal revenue.
Value-added tax (VAT), consumption tax, business tax and customs duty in the current tax system are the main types of turnover tax in China.
Tax Planning Ideas Abstract: Tax planning ideas are the bridge connecting tax planning concepts and practices, and the link connecting tax planning goals with methods and techniques.
The general idea of tax planning is: to study the tax law carefully, arrange the economic activities carefully, and combine the two organically to realize the tax planning goal.
The specific ideas of tax planning are: tax planning should be based on the characteristics of different taxes, using different planning methods; tax planning should be based on different tax elements, using different planning techniques; economic activity planning should be a comprehensive consideration of the differences in the tax burden of the different programs, and the economic activities of the clever arrangements; geographical planning should make full use of the tax burden differences between different regions and countries (or regions), and make comprehensive arrangements for domestic or regional tax planning. tax burden differences between different domestic regions and different countries (or regions), and make overall arrangements for domestic or cross-border economic activities.
(I) Tax planning idea is a bridge connecting the concept and practice of tax planning, and a link connecting the goal of tax planning with methods and techniques.
Tax planning personnel, internal planning personnel, in the maze of tax planning, always keep a clear tax planning ideas, in order to carry out effective tax planning, to avoid falling into the tax planning misunderstanding, to achieve the taxpayer's tax planning goals.
The general idea of tax planning is: firstly, to study the tax law attentively, including the study of the existing tax types and various elements of taxation; secondly, to make careful arrangements for the taxpayer's economic activities, domestic taxpayers should make integrated arrangements for economic activities within the domestic scope, while multinational taxpayers need to make overall arrangements for economic activities within the global scope; finally, taxpayers should organically combine their economic activities with the tax law, and ultimately, taxpayers will be their economic activities. and the tax law organically combined, and finally realize the taxpayer's tax planning goals.
Specifically, tax planning can be divided into tax types, tax elements, economic activities, and geographical areas.
(2), tax planning ideas tax planning ideas is: according to the characteristics of different taxes, using different tax planning methods.
The current tax system to commodity tax and income tax as the main body, so the focus of tax planning is commodity tax planning and income tax planning.
Tax planning mainly includes value-added tax planning, consumption tax planning, business tax planning, customs duty planning, corporate income tax (including domestic enterprise income tax and foreign enterprise income tax) planning, personal income tax planning, and comprehensive tax planning.
For example, VAT planning.
Value-added tax (VAT) is the largest tax in China and should be given high priority in tax planning.
VAT planning should start from the characteristics of VAT.
Firstly, VAT taxpayers are divided into general taxpayers and small-scale taxpayers, and the two kinds of taxpayers differ in calculation formula, invoice authority and tax burden.
Therefore, it is important to choose the right type of taxpayer for tax planning.
Secondly, there are two tax rates for VAT domestic sales: 17% and 13%.
Therefore, in tax planning, it is necessary to choose appropriate accounting methods for the concurrent operation of goods or taxable services with different tax rates, and it is better to account for them separately.
Thirdly, the object of VAT is value-added, which is reflected in the fact that VAT is based on the purchase and deduction method.
Therefore, in terms of tax planning, the credit can be maximized by means of property restructuring and other means.
Fourth, the zero-rate of export goods, that is, the implementation of the export tax rebate (exemption) system, specifically, there are "export tax exemption and tax rebate", "export tax exemption and tax rebate" and other policies.
The "export tax exemption and tax rebate" policy applies to the processing of materials, but can not deduct input tax; processing of materials applies to the "export tax exemption and tax rebate" policy, can deduct input tax, but the tax rebate rate is often lower than the tax rate.
So, tax planning, to choose the appropriate processing method.
Again, for example, corporate income tax planning, but also must start from the characteristics of corporate income tax.
Firstly, the taxpayers of corporate income tax have the difference between domestic and foreign enterprises, and their tax treatments are not equal, and the tax burden of foreign enterprises is about half of that of domestic enterprises.
Therefore, it is important to choose the best taxpayer status in tax planning.
Secondly, the tax rates of corporate income tax vary greatly, with effective tax rates of 33%, 27%, 18%, 15% and other brackets for domestic enterprises, and 30% + 3%, 30%, 24% + 3%, 24%, 15% + 3%, 15%, 24%/2 + 3%, 24%/2, 10% + 3%, 10%, 15% / 2 + 3%, 15%/2 and other grades.
Therefore, in tax planning, it is important to use the tax rate differential technique to seek tax rate minimization as much as possible.
Thirdly, the tax base of corporate income tax is not sales or turnover or gross income, but net income after deducting statutory items from gross income, i.e. taxable income.
Therefore, in tax planning, it is important to maximize tax-exempt income and maximize deductions, and try to avoid tax adjustments that are unfavorable to the taxpayer.
Fourth, there are many tax incentives for domestic enterprises and even more tax incentives for foreign enterprises.
Therefore, in the method of tax planning, it is necessary to make full use of it and actively create conditions to enjoy the tax preferences and realize reasonable tax savings.
Also, for example, tax comprehensive planning, but also from its characteristics.
First, the commodity tax integrated planning.
The current tax system for the secondary industry is mainly levied value-added tax, while the tertiary industry is mainly levied business tax, and there is a difference in tax burden.
When a taxpayer's business involves the scope of these two taxes at the same time, it is called mixed sales; when a taxpayer's business involves the scope of these two taxes, it is called part-time.
Mixed sales are taxed on the basis of the taxpayer's principal business, while part-time operations are taxed on the basis of the method of accounting.
Therefore, in tax planning, it is necessary to choose the appropriate main business for mixed sales and the proper accounting method for part-time business.
Secondly, the comprehensive income tax planning.
The current tax system for different forms of production and business organizations, income tax is different, the company, state-owned enterprises, private enterprises and other corporate income tax, and its natural shareholders dividends levied on personal income tax; and partnerships, sole proprietorships, individual businesses, etc., do not collect corporate income tax, only personal income tax.
Therefore, in tax planning, it is necessary to make reasonable arrangements for the form of production and business organization.
Third, the integrated planning of commodity tax and income tax.
For example, if an individual rents out a house, he should pay business tax, urban construction tax, education surcharge, property tax, personal income tax and other taxes.
If the rental housing is used for business, the business tax rate is 5%, the property tax rate is 12%, and the personal income tax rate is 20%; if the rental housing is used for residence, the business tax rate is 3%, the property tax rate is 4%, and the personal income tax rate is 10%.
So, in tax planning, rental housing should be considered for its use.
(C), tax elements planning ideas tax elements planning ideas are: for different tax elements, using different tax planning techniques.
Tax planning mainly includes tax planning, taxpayer planning, tax planning, tax base (income, expenses) planning, tax incentives (tax breaks, tax exemptions, tax rebates, tax credits) planning, tax planning, tax planning, tax planning, tax time planning, tax planning, tax planning, tax planning, tax planning, tax planning, tax planning.
For example, tax base planning, which is the difficulty of tax planning.
The tax base of enterprise income tax is taxable income, not total profit.
The taxable income calculated according to the tax law is usually not equal to the total profit calculated according to the accounting system.
Therefore, in tax planning, to maximize after-tax profits, it is necessary to maximize total profits and minimize taxable income in the long run.
And total profit is accounting earnings minus accounting expenses and losses, and taxable income is total income minus the amount of allowable deductions.
Therefore, the maximization of accounting earnings and the minimization of total income must be achieved, and the minimization of accounting expenses and losses and the maximization of the amount of permitted deductions must be achieved, i.e., the maximum number of deductions, the maximum amount of deductions, and the earliest possible time of deductions.
Affiliated enterprises may also make moderate use of transfer pricing instruments to transfer income and expenses to realize legal tax avoidance.
Individual income tax planning can also use income splitting techniques to split the income into monthly, sub-divided, sub-personal equalization.
And then, for example, tax incentive planning, which is the main event of tax planning.
Tax incentives include tax abatements, exemptions, rebates and tax credits.
Tax relief planning, should try to maximize the tax relief, try to maximize the tax relief.
Tax rebate planning, such as value-added tax and consumption tax rebates for exported goods and income tax rebates for reinvestment, should try to maximize the number of tax rebate projects and maximize the amount of tax rebates.
Tax credit planning, such as input tax credit, investment credit for the purchase of domestic equipment, foreign income tax credit, tax credit, tax concession credit, credit for tax paid on domestic investment income, should try to maximize the number of credit items, try to maximize the amount of credit.
It is worth noting that there are three types of taxpayers' utilization of tax incentives: passive acceptance type, active utilization type and active creation type.
Therefore, in tax planning, economic activities should be in line with the policy orientation as much as possible, and tax incentives should be utilized actively; for those who are not eligible for the incentives for the time being, they can also actively create the conditions for enjoying the tax incentives.
Also for example, tax link planning, which is a dark horse of tax planning.
VAT implements full link tax, the former link does not pay tax or less tax, the latter link will have to pay more tax, so it will not reduce the full link tax burden.
Consumption tax, on the other hand, is a one-time levy system, which generally chooses to pay tax at the initial stage and not at subsequent stages.
In terms of tax planning, as long as you don't pay tax or pay less tax in the link, you can reduce the whole tax burden.
Therefore, manufacturers of taxable consumer goods generally implement independent accounting for their stores and reorganize their sales departments into sales companies, thereby reducing their sales in the taxable segment and ultimately reducing consumption tax.
(4) Economic activity planning ideas Different economic activities are taxed differently, different economic activities pay different taxes, and different economic activities pay different taxes.
Therefore, the idea of economic activity planning is: comprehensively consider the differences in the tax burden of different programs, and make clever arrangements for economic activities.
Tax planning should be carried out not only in all economic activities, but also throughout the economic activities.
The economic activities of taxpayers can be divided into the stages of establishment, expansion, contraction and liquidation from the point of view of the growth stage of enterprises; financing, investment and distribution from the point of view of the financial cycle of enterprises; and purchasing, production, sales and accounting from the point of view of the business process.
Therefore, economic activity planning mainly includes growth planning (establishment planning, expansion planning, contraction planning, liquidation planning); financial planning (fund-raising planning, investment planning, distribution planning); business planning (procurement planning, production planning, sales planning, accounting planning).
(1). Growth planning.
In the establishment stage, different forms of ownership: state-owned enterprises, foreign-funded enterprises, private enterprises, different forms of liability: sole proprietorships, partnerships, limited liability companies, limited liability companies, different registered addresses and business locations: high-tech development zones, special economic zones, bonded zones, different investment in the industry and the employees: productive enterprises, advanced enterprises, export enterprises, Welfare enterprises, labor service enterprises, different investment methods: investment in monetary funds, inventory investment, fixed asset investment, intangible asset investment, different investment scale and duration, its tax treatment is different, taxpayers are based on specific circumstances, the establishment of planning.
In the expansion stage, the establishment of branches or subsidiaries, expansion or acquisition, the tax difference is large, the need for expansion planning.
In the reorganization stage, the separation may reduce taxable sales, increase deductions or credits, reduce the tax rate, enjoy preferentials, change the type of tax; merger of property rights to pay for the payment of cash and securities, the tax treatment is different, the need to carry out separation planning and merger planning.
In the liquidation stage, different ways of liquidation, its tax burden is not the same, the need for liquidation planning.
(2). Financial planning.
In the financing process, short-term financing has commercial credit, short-term borrowing and other ways; long-term financing has stocks, bonds, long-term borrowing, financial leasing and other ways.
Different financing structures and methods, the tax burden is different, the need for financing planning.
In the investment chain, internal investment has short-term investment and long-term investment, external investment has direct investment and indirect investment, indirect investment and equity investment, debt (treasury bonds) investment.
Different investment structures and methods have different tax liabilities and require investment planning.
In the distribution process, different distribution methods: cash dividends, stock dividends, product dividends, different distribution targets: distribution to natural and legal persons, distribution to domestic investors, foreign investors or expatriates, the tax burden is different, and need to carry out distribution planning.
(3) business planning.
In the procurement process, the purchase of goods of different sizes and structures, different purchase units, different purchase time, different settlement methods, different purchase contracts, the tax burden is different, the need for procurement planning.
In the sales process, the sales scale and structure is different, the product price is different, the sales revenue realization time is different, the sales method is different, the sales place is different, the tax burden is different, need to carry out sales planning.
In the accounting process, separate accounting and not separate accounting, different bad debt write-off method, different inventory issue valuation method, different fixed asset depreciation method, different bond premium amortization method, the tax burden is different, need to carry out accounting planning.
(E), geographical planning ideas of different geographic areas, the tax burden is often different.
The idea of territorial planning is: to make full use of the different territories, different countries (or regions), the difference in tax burden, the overall arrangement of domestic or cross-border economic activities.
Territorial planning includes domestic territorial planning and international tax planning.
1. Domestic territorial planning.
At present, China's tax legislation is basically centralized in the central government, and the tax law is unified.
But the difference in tax treatment of different places is objective, and even a big difference.
There are some low-tax zones or "domestic tax havens" in China, such as special economic zones and coastal (even riverine) economic open zones under the policy of reform and opening up, economic and technological development zones and high-tech industrial development zones under the policy of science and technology as the first productive force, bonded zones under the policy of encouraging exports, and "old, young, border and poor" zones under the policy of poverty alleviation. "old, young, border and poor" regions under the policy of poverty alleviation, the western region under the policy of developing the Great West, and the northeastern region under the policy of revitalizing the northeastern region.
These regions enjoy different degrees and types of tax incentives respectively.
Therefore, taxpayers should choose the place of registration, business location, branch or subsidiary setup to reduce the tax burden.
Transfer pricing can also be used moderately to avoid tax legally.
And, with the deepening of the reform of the market economic system, the local authorities will have greater tax authority, or different tax policies can be introduced around the country, when the domestic territorial planning will be useful.
2. International territorial planning.
After joining the WTO, China's foreign economic exchanges continue to expand, more foreign investment in China, as well as more domestic enterprises to the world, transnational economic activities are becoming more and more frequent.
Therefore, the prospect of international territorial planning is very broad.
The idea of international territorial planning is to make full use of the differences in the tax laws of different countries and international tax agreements, and to arrange cross-border economic activities in a comprehensive manner.
International tax differences are often greater than domestic tax differences, there are some low-tax zones in the international community, that is, international tax havens.
Some countries and regions do not impose any income tax, such as the Bahamas, Bermuda, the Cayman Islands, Nauru; some countries and regions impose income tax, but the tax rate is lower, such as Switzerland, Liechtenstein, Jersey, and Guernsey; some countries and regions only implement territorial jurisdiction in the imposition of income tax, such as Hong Kong, Panama, and Cyprus; some countries and regions impose normal income tax on the domestic general corporations, but the tax rate is higher than that of the domestic corporations. Some countries and territories impose normal income taxes on domestic corporations in general, but offer special tax incentives to specific corporations, e.g., Luxembourg and the Netherlands Antilles; and some countries and territories have a large number of tax treaties with other countries, e.g., the Netherlands.
These countries and regions are collectively known as international tax havens.
International territorial planning is often to make use of international tax havens, by setting up intermediary international holding companies, intermediary international financial companies, intermediary international trade companies, intermediary international licensing companies in international tax havens, and using transfer pricing and other means, so as to make multinational corporations in the global operation of the total tax burden to the lowest degree.