资源描述：
《On the tax planning》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、OnthetaxplanningEachofusistopaytaxeswhicharegettingcloser,asthedegreeofChina'sreformandopening-uphavebeendeepenedandthelevelofpersonalincomeofresidentsinthecontinuousimprovementoftheinternationalbusinesshasimprovedtheextent,therefore,thetax-relatedbus
2、inessesandindividualsasamatterofgrowing,whetherinanycountryinaccordancewiththelawrequirestaxpayerstopaytaxes,thetaxliabilityfornon-performanceofthepeopleshouldbegivenlegalsanction,butnotcontrarytothepremiseofthetaxlaw,taxpayerscanlegallyreducetaxburde
3、n?Itispreciselyinsuchcircumstances,taxplanningactivitiesbecomemoreandmoreimportantinourcountry,First,themeaningofTaxPlanningIbelievethattaxavoidanceshouldbeplanedforthefollowingreasons:avoidanceofnon-offenders,whichistheruleoflawintheconsensusreachedb
4、ythepeople.AnycountriesandregionshavetaxlawsandregulationsoftheStateorthelocalgovernmentinwrittening,areflectionofthewill,therespectforthetaxpayersoflawistherespectofawrittendocument,ofcourse,ofwhichtherelevantrespect.Ifthetaxitselfwilldiffertothelegi
5、slators,thelegislatorsshouldbetheresponsibilityofthetaxpayersinstead.Taxavoidanceisnotaviolationoftheprovisions,Therefore,taxplanningisdefinedasbeforethetaxact,subjectingtothelawsandregulationsunderthepremiseofthemainbodyofthebusinessactivitiestaxorin
6、vestment-relatedmatters,forexample,makingarrangementsinadvancehasreachedtopaylesstaxanddeferredgoalsaseriesofplanningactivities.Taxplanningshouldincludefouraspects:First,theuseoflegitimatemeansoftaxplanning;secondistheuseofnon-illegalmeansoftaxplannin
7、g;Thethirdistheuseofeconomicinstruments,inparticular,meansthepriceofthetaxplanpassed;fourgototheentiretaxpayeraccounts,toachievezero-tax-relatedrisks.Itiseasytoseefromitsdefinition,taxplanningforthebottomlineofthelaw,whilenotillegalaslongasameansoftax
8、maybeincludedinthescopeoftaxplanning.(A)contributetotheachievementofthefinancialinterestsofthetaxpayerstomaximizetheTaxplanningcanreducethecostofthetaxpayer'stax,taxmayberegardedasoperatingexpenses,netprofitisthededuction,companiesundertheprem
