With the development of market economy, tax planning has been widely recognized and used in our country, and it has also received extensive attention from the theoretical and practical circles. The following is a tax planning paper that I have organized for your reference.
Tax planning paper 1: "Analysis of enterprise tax planning"
Abstract With the development of the economy, tax planning in the enterprise is also a higher and higher status, through a reasonable tax planning for the enterprise to save tax and avoid tax is the main purpose of tax planning. This paper describes the basic content of tax planning from the application of tax planning in the enterprise, the advantages and risks of several aspects.
Keywords: tax planning; risk; development stage
First, the basic concept of tax planning
Tax planning is a taxpayer according to the current tax laws and regulations of the place where the enterprise is involved in the operation of the business to comply with the tax law as a prerequisite for the use of taxpayers through the use of the law to give taxpayers the relevant rights, according to the tax law of the ? It is permitted? and? not allowed? The taxpayers are not allowed to use their rights under the tax law. should? And? Shouldn't? and? Not allowed? and? and "should not? The content of specific laws and regulations, in accordance with the actual needs of business management of the enterprise to adjust the tax time, optimize the tax organization, reduce the amount of tax, in order to facilitate their own development of the planning and countermeasures.
Second, the principle of enterprise tax planning
(a) the principle of legality
The principle of legality requires enterprises to comply with national laws and regulations in tax planning. Enterprise tax planning must pay close attention to changes in national laws and regulations.
(B) the principle of cost-effectiveness
A successful tax planning is bound to be the optimization of a variety of tax planning programs, must be considered comprehensively. On the one hand, the enterprise tax planning must focus on the reduction of the overall tax burden; on the other hand, the enterprise tax planning must fully consider the time value of money. This requires the enterprise financial managers to different tax programs, the same tax program in different periods of the tax burden discounted to the present value to be compared.
(C) the principle of prior planning
The principle of prior planning requires enterprises to carry out tax planning, must be in the country and the formation of the legal relationship between the enterprise tax, according to the differences in national tax laws, the enterprise's business, investment, financial activities for the prior planning and arrangements, as far as possible, to reduce the occurrence of taxable behavior, to reduce the tax burden on the enterprise.
Third, the application of tax planning in the different stages of development of enterprises
(a) The production and operation characteristics of the initial stage of the enterprise and the corresponding tax planning program
In the initial stage of the enterprise is usually faced with a high business risk and with a low financial risk. Enterprises should adopt the equity financing method, less or no debt financing, and this stage of the enterprise's capital mostly comes from venture capitalists.
(b) The production and operation characteristics of the growth stage of the enterprise and the corresponding tax planning program
The financial characteristics of this stage of the enterprise can no longer attract venture capitalists, at this time, the enterprise is still facing high business risks, so the enterprise should choose to have a relatively low financial risk of the financing program, so the financing should be based on equity financing, supplemented by debt financing.
(C) the mature stage of production and operation characteristics and the corresponding tax planning program
In the mature stage of the enterprise's business risk is lower, this time the enterprise has a certain financial risk-bearing capacity. In addition to equity financing, enterprises can take high debt financing. In addition to debt financing, enterprises at this stage can also utilize internal retained earnings.
(D) the recession stage production and operation characteristics and the corresponding enterprise tax planning program
Although the enterprise entered the recession stage, but its business risk is further reduced, the main uncertainty lies only in the enterprise when to withdraw from the market or whether it can be brought back to life. Lower business risk is mostly accompanied by higher financial risk.
Management should take decisive measures to divest itself of those parts of the business that take up capital and are not profitable, in order to get rid of the burden on the business. At the same time, those who still have the potential for development, or the market situation is very good products or sectors should be more investment, serious treatment, and further enhance the competitiveness of enterprises.
Fourth, the risk of enterprise tax planning
(a) legal risk
Enterprises in the development and implementation of tax planning programs, the expected results of uncertainty, for which enterprises are likely to bear the legal obligations to pay back taxes and tax evasion legal responsibility, which is the legal risk of enterprise tax planning.
(ii) administrative law enforcement risk
Enterprises in the development and implementation of tax planning program, the expected results of uncertainty, tax administrative law enforcement may be biased, for which enterprises may have to bear the risk of failure of tax planning, which is the administrative law enforcement risk of tax planning.
(C) economic risk
Enterprises in the development and implementation of tax planning program, its expected results with uncertainty, therefore, will make the tax planning costs can not be recovered, and will therefore bear legal obligations, legal liabilities of the cash outflow, but also cause the loss of intangible property, which is the enterprise tax planning economic risk.
Fifth, how to avoid the risk of enterprise tax planning
(a) to strengthen the tax policy learning, set up tax planning risk awareness
First of all, enterprises should strengthen the learning of tax policy, accurately grasp the tax laws and regulations and policies. Secondly, enterprises should pay close attention to the changes in tax laws and regulations. In practice, enterprises should try to familiarize themselves with the relevant provisions of the tax laws and regulations, carefully grasp the relevant information of their own production and operation, and combine the two to carefully study and choose the planning program that meets the interests of enterprises and follows the provisions of the tax laws and regulations.
(B) Improve the quality of enterprise tax planning personnel
The subjective judgment of taxpayers has an important impact on the success of tax planning. Therefore, tax planning personnel need to minimize the subjective judgment in the actual work and try to cultivate the ability to analyze the objective facts. This requires tax planners to have professional knowledge of taxation, finance, accounting, law and other aspects, but also have a good professional business quality. At the same time, tax planning personnel should also pay attention to the cultivation of communication and collaboration ability and economic forecasting ability, so as to facilitate the communication with the personnel of various departments in the tax planning work.
In summary, enterprises can save tax through reasonable tax planning, but the risks that may arise in tax planning should be noted and avoided, so that tax planning can play a greater role in all aspects of enterprise development.
References
[1] Liu Jianmin, Zhang Yanchun. Economic Analysis of Enterprise Tax Planning Behavior [J]. Academic Forum, 2011(7).
[2]Huang Jun. Ruminating on tax planning in enterprise financial management[J]. China Urban Economy, 2011(20).
[3]Zhou Kaijun. The value and risk of tax planning[J]. Economic Journal, 2010(10).
[4]Gaidi. Enterprise tax planning theory and practice [M]. Northeast Finance and Economics University Press, 2008.
[5] Yao Linxiang, Xi Weiqun. Tax planning tutorial [M]. Fudan University Press, 2010.
[6] Huang Hua, Cai Chang. Tax planning [M]. Peking University Press, 2010.
[7]Ji Jinbiao. Tax planning in China [M]. Renmin University Press, 2006.
[8]Gao Jinping. Tax Planning Strategies [M]. China Finance and Economy Press, 2002.
[9] Xu Hong. Enterprise tax planning [M]. Renmin University of China Press, 2009.
[10] Liu Yuguo, Li Lianliang. The main ways of enterprise tax planning [J]. Finance and Accounting Newsletter, 2006(11).
Tax planning paper two: "Trial analysis of electronic manufacturing enterprises tax planning ways"With the development of China's economy, electronic manufacturing enterprises are getting bigger and bigger, and reasonable tax planning, can make the enterprise's operating ability to be significantly improved, to improve the economic efficiency of the enterprise, so as to promote the better development of electronic manufacturing enterprises. In this paper, through the introduction of the tax work of electronic manufacturing enterprises, to explore ways to strengthen the relevant tax planning work, I hope that the effective development of the tax work of electronic manufacturing enterprises to help.
I. Overview of the tax work of electronic manufacturing enterprises
(a) The characteristics of the tax work of electronic manufacturing enterprises
Electronic manufacturing enterprises apply high-end technology, manufacturing products with strong intellectual property rights protection characteristics, so the electronic manufacturing enterprises in the tax work also presents different characteristics.
1. Electronic manufacturing enterprises enjoy more tax incentives
Electronic manufacturing enterprises are knowledge-intensive industries, the content of its work is mainly on high-tech research and development, the use of high-tech technology, manufacturing sophisticated electronic products and sales. Therefore, electronic manufacturing enterprises have a high degree of independent intellectual property rights and more leading high-tech. At present, China's investment in scientific research and technology continues to increase, the importance of independent intellectual property rights continue to deepen, and accordingly for the electronic manufacturing enterprises also have a certain policy tilt. This policy is expressed in the tax work, is the electronic manufacturing enterprises to a certain extent to enjoy more tax incentives.
2. Imported products have a greater impact on the taxable work of enterprises
Electronics manufacturing enterprises attach importance to scientific research and technological activities, resulting in products with high added value. At present, due to the objective conditions of China's limitations, some of the core technology of the product's main components to be imported from abroad. These main components of the product life cycle is generally not long, but also has a certain degree of risk, for the final production of electronic manufacturing enterprises is very critical to the product. The duty-paid price of these imported components will have a direct impact on the taxable value of the electronic manufacturing enterprise's products.
(ii) electronic manufacturing enterprises of the value-added tax and income tax
Electronic manufacturing enterprises need to pay more taxes, but can be effective tax planning tax is mainly focused on the value-added tax and income tax. Among them, the value-added tax is a kind of turnover tax, at present our country for the calculation of value-added tax mainly take the way of credit calculation. The other tax is income tax, and the income tax rate adopted in China is 25%. The enterprise income tax tax involves many aspects of the enterprise tax costs, expenses and so on.
Second, to strengthen the electronic manufacturing enterprise tax planning
Electronic manufacturing enterprise tax work as a whole is more complex, in the implementation of the standard operating procedures, the enterprise's financial department to strengthen the understanding of the tax work, to take a reasonable and lawful way to carry out tax planning, so as to improve the economic efficiency of the enterprise, to ensure that the benign development of the enterprise.
(a) electronic manufacturing enterprises value-added tax planning methods
1. Distinguish between the types of electronic manufacturing enterprises value-added taxpayers
Electronic manufacturing enterprises in the choice of value-added tax rate, pay attention to the distinction between the types of taxpayers, at present, China's value-added taxpayers mainly include three types of VAT taxpayers are the basic tax rate taxpayers, taxpayers of the low tax rate and the small-scale taxpayers. Small-scale taxpayers. Overall, electronic manufacturing enterprises on the choice of VAT rate should be considered from the following two aspects: one is the enterprise to choose the possibility of general taxpayers and small-scale taxpayers, as well as the corresponding benefits; second is in the case of purchasing enterprises were general taxpayers and small-scale tax, the sales of the enterprise to choose what kind of taxpayer status for the enterprise is the most beneficial.
2. Electronic manufacturing enterprise products tax planning approach
Electronic manufacturing enterprise products and general manufacturing enterprise products have a big difference, usually the sale of electronic products and software sales are bundled together. At the same time, some electronic products sold also need good post-service, these services are usually paid services, and the profit margin is relatively high. It can be said that the sales of electronic products themselves and the sales of post-service have a strong correlation, which gives electronic manufacturing enterprises in the choice of taxable tax rate provides a greater maneuverability. Let's assume that the VAT rate of the electronic manufacturing enterprise is denoted by A. Then A is equal to the ratio of the business tax rate and the VAT rate. In the actual tax work, through the calculation of the actual value-added tax rate B, if the value of B is greater than A, then the electronic manufacturing enterprises can choose to split their corresponding products, a part of which will be changed to pay value-added tax; if B is less than A, then the electronic manufacturing enterprises to pay all of the value-added tax for tax planning is more helpful.
3. Electronic manufacturing enterprises to purchase equipment for tax planning
Electronic manufacturing enterprises to read the national tax incentives, so as to better carry out tax planning. For example, in the tax incentives for enterprises to buy specific industry production of domestic equipment can be implemented VAT rebate. Therefore, when purchasing equipment, electronic manufacturing enterprises should make a comprehensive consideration of the price of domestic equipment, the price of foreign equipment and the amount of VAT refund. If other factors are not taken into account, the price of domestic equipment minus the amount of VAT refund is lower than the price of foreign imported equipment, then the electronic manufacturing enterprises to choose domestic equipment for procurement is more appropriate. There are tax incentives in the tax policy for processing re-export products, which is more favorable to China's coastal regions of the electronics manufacturing enterprises. The tax law provides for the processing of re-export products of the VAT input tax transfer formula:
VAT input tax transfer number = the current period shall not be exempted and credit tax amount - the current material import amount? (tax rate - tax rebate rate)
Through the formula can be more clearly seen, if the amount of material imports is relatively low, then the electronic manufacturing enterprises VAT input tax turn out is relatively high, the enterprise should be in accordance with the actual situation of reasonable choice of domestic procurement and foreign procurement share, so as to achieve the purpose of reasonable tax avoidance.
(B) electronic manufacturing enterprises income tax planning methods
1. Strengthen the scientific research of electronic manufacturing enterprises
China has certain preferential policies in encouraging enterprises to independently research and development and innovation, the purpose is to encourage enterprises to increase investment in scientific research to create products with independent intellectual property rights. Electronic manufacturing enterprises should reasonably enjoy the national tax incentives, actively carry out independent innovation, increase scientific research efforts, to create their own brand, so as to improve the core competitiveness of enterprises at the same time, enjoy more national tax incentives. Specifically, the scientific and technological research and development costs of electronic manufacturing enterprises refers to the costs invested by enterprises in researching new technologies and developing new products. Electronic manufacturing enterprises science and technology R & D deduction method according to whether the formation of intangible assets are divided into two categories, if not the formation of intangible assets, after 100% deduction, but also in accordance with the deduction of research and development costs of 50%; if the formation of intangible assets, then in accordance with the intangible assets of 150% amortization work. It can be seen, if the enterprise science and technology R & D investment, then the enterprise enjoys more tax benefits.
2. Reasonable selection of tax authorities
At present, China has a certain territoriality in the formulation of tax policy. The same tax in different areas of the implementation of the tax rate is not the same, which is due to the objectivity of the geographical conditions of the decision. Electronic manufacturing enterprises can make full use of the different tax incentives between regions, take the regional distribution mechanism, take the initiative to choose the taxable tax rate to achieve the purpose of reasonable tax avoidance. Specifically, the electronic manufacturing enterprises can set the enterprise headquarters in the place with more personal income tax concessions, and set the manufacturing department in the place with preferential policies for procurement and production. Through the integrated distribution, rational layout, to achieve the electronic manufacturing enterprise tax planning.
3. Increase the scale of business operations
According to the provisions of the tax law, the deduction of the cost of goods sold and production costs are not the same. Selling expenses are a period of costs, according to the provisions of the tax law can be deducted in the current period, and production costs can only be deducted has been realized sales, revenue recognition part, if not realized sales, revenue recognition, then we will have to carry out in the future when the revenue recognition and then deduct work. Therefore, electronic manufacturing enterprises can be included in the cost of production of enterprise products for rational planning, recognized in the cost of goods sold, so that in the current period on the pre-tax deduction, then this part of the income tax should be paid will be deferred accordingly, which is for the electronic manufacturing enterprises to increase the liquidity of funds, has an important significance. In the actual operation of the enterprise, the enterprise can through the establishment of independent sales organizations to enjoy the benefits of this income tax incentives. At the same time, through the deferred payment of income tax can effectively improve the efficiency of capital utilization, and indirectly increase the operating costs of electronic manufacturing enterprises, thereby improving the economic efficiency of enterprises.
4. Selection of staff in line with tax incentives
At present, China's tax law provides for the employment of special personnel to implement certain tax incentives, and also canceled the number of restrictions on the number of special personnel. For example, if an enterprise pays a monthly salary of 2,000 yuan to a special person, and the current personal income tax rate in China is 25%, then the enterprise enjoys a tax benefit of 500 yuan for each special person. The main purpose of the state to formulate this kind of tax incentives is to fully protect the basic interests of special personnel in our country and encourage enterprises to assume social responsibility. The work of electronic manufacturing enterprises, some administrative work, such as janitorial staff, cleaning staff, etc. for the staff's knowledge level requirements are relatively low, the enterprise can be based on their own actual situation, balance their own personnel organization structure, can be in these positions to recruit some special personnel, so as to enjoy the tax benefits. At the same time, the recruitment of special personnel for the enterprise's social responsibility, corporate image of good publicity also has a great help.
(C) the imported components of the duty-paid price of the planning approach
For electronic manufacturing enterprises, the imported components of the duty-paid price of the enterprise's tax payable for the calculation of a great impact. The relevant regulations of the tax law of our country stipulate that the duty-paid price of imported products refers to the transaction price of imported products through the national customs audit, the price of the product based on the CIF price. After the assessment of the tax price, generally in accordance with the following prices for the relevant fixed work: the transaction price of the same goods, the transaction price of similar goods, the price of similar goods on the international market and other prices set by the relevant customs authorities. Electronic manufacturing enterprises to introduce products with high technological content, many of which are the latest developed products, due to the short development time, the market acceptance is not high, so the market for these products is more ambiguous, can not do accurate price positioning. At the same time, the research and development costs of these products are higher, so at the beginning of the enterprise in the price setting of the product, generally higher than the market has appeared in the same kind of low-grade products. The customs department's determination of the price of these products has an important impact on the calculation of tariffs and income taxes related to the main components and raw materials of electronic manufacturing enterprises. The financial department of the electronic manufacturing enterprises should pay attention to the relevant changes in the tax law, the customs price determination to maintain a high degree of attention, so that the first time to grasp the relevant information, in order to provide timely information for the reasonable avoidance of tax.
Third, the concluding remarks
Electronics manufacturing enterprises due to their own characteristics determine the enterprise's tax work has a certain degree of specificity, and good tax planning work can strengthen the electronic manufacturing enterprises to enhance the fine management, strengthen the financial management system, effectively reduce the tax risk, and effectively improve the economic efficiency of enterprises. Electronic manufacturing enterprises attach importance to tax planning, analyze the relevant tax characteristics, through the enterprise income tax and value-added tax two actively carry out tax planning work, can provide protection for the benign development of enterprises.
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