试论企业的税收筹划（On tax planning of enterprises）On tax planning of enterprisesOn tax planning of enterprises 2008-12-20 15:15:36Under the condition of market economy, the enterprise is an economic entity with independent management, self financing and independent accounting, and its economic behavior is closely related to economic interests. Pursuit of maximum benefit has become the ultimate goal of enterprises. At the same time, the market economy is a rule of law economy. Paying taxes according to law is the duty of an enterprise (taxpayer). The free nature of the tax determines that the payment of taxes is a net outflow of the enterprises funds. In order to reduce the tax burden, the enterprise will naturally try to pay less tax, tax avoidance or tax avoidance. It is under the drive of this direct economic interest that tax planning comes into being.In the western countries with relatively perfect market mechanism, tax planning is a universal economic phenomenon. Not only investors and taxpayers in the investment and management decision, various schemes for comparison, the best scheme for obtaining tax after tax profit maximization, and justified tax planning has also been recognized by the government and even encouraged. In China, tax planning is still in its infancy, and has not been paid attention to by the majority of taxpayers and investors. Tax revenue runs through the whole process of enterprise production and management, and the realization of every link of enterprise production and management is accompanied by the shadow of tax revenue. When the enterprise managers make business decisions, they may pay more attention to the tax if they ignore the existence of tax. Enterprise tax behavior relates to enterprise and national two subject, how to make enterprise tax behavior on the premise of following the law, enterprise and government both benefit and promote the improvement of economic efficiency of enterprises, promote the construction of rule of law and social and economic development, is a problem worth discussing.First, the meaning and characteristics of tax planningIn general, enterprises in order to reduce the tax burden in three ways: tax evasion, tax avoidance and tax.(1) tax evasion. Tax evasion is a deliberate violation of tax laws and regulations by taxpayers, and avoidance of tax payment by deception or concealment. This is a flagrant offence which, when found, will be severely punished by law.(2) tax avoidance. Taxpayers using tax avoidance is weak or ambiguous local tax, the tax payable is less than the tax payable, in fact it is not in violation of tax law. This is the taxpayers use of a legal form that complies with the tax laws and regulations on the surface, but essentially contrary to the legislative intent. So some people call tax avoidance legal evasion.(3) tax. Tax generally refers to a variety of for-profit economic activities in the tax burden or the most preferential tax for tax purposes, in order to reduce. In the implementation of tax laws and regulations, apply some provisions, can choose which can be obtained by the taxpayer, reduce tax rates, which can get a regular tax breaks, investors can choose the beneficial to. For example, the choice of the form of business organization, Chinas implementation of different tax regulations for the company and the partnership, and the choice of the enterprise for tax incentives is conducive to their own way of operation. In this case, the taxpayer enters a territory where the legislator does not wish to control or consider financial behavior. The legislative intent is to determine the distinction between standard and tax evasion tax. Because in the case of tax avoidance, the field of taxpayer entry is the domain that the legislators wish to control but fail to succeed in, which is the result of the deficiencies in the wording of the law and the consequences of such problems.The above analysis shows that, if the enterprises use tax evasion, tax evasion and other illegal means to reduce the tax payable, enterprises not only have to bear the risk of tax law sanctions, but will also affect the reputation of the enterprise, so that enterprises suffer greater losses. Even if the use of non illegal means of tax avoidance to reduce tax payable, but also lead to the governments anti tax avoidance measures. With the gradual perfection of tax law in China, the behavior space of tax avoidance will become smaller and smaller. The tariff is permitted or even encouraged by the tax law. In form, it has definite legal provisions as the basis; in practice, it conforms to the legislative intent. Can be said that the tax motivation is reasonable and lawful means. The tax is the most important embodiment of enterprise tax planning for legitimate tax benefits.Of course, we say the tax planning not only refers to the tax saving behavior on the surface meaning of tax planning, as an important part of enterprise