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The difference between tax planning and tax violations

tax planning:

in tax planning, the actors choose to make themselves bear lower taxes, that is, in different trading methods, they choose to make themselves bear lower taxes, but the tax treatment of trading behavior is in line with the provisions of the tax law.

planning is a highly professional and highly technical planning activity! In addition to requiring planners to be proficient in national tax laws and regulations and familiar with financial accounting system, it is also necessary to have a clear analysis and judgment of the taxpayer's tax environment, so as to achieve the goal of enterprise financial management and save tax costs as much as possible through pre-planning and arrangement of business, investment and financial management activities within the scope permitted by law.

to do a good job in tax planning, you can't just do one planning scheme. Usually, you need to do two or three, then compare them and choose the best one.

Finally, in the case of merger, reorganization and other cases involving a very large amount of money, it is necessary to rely on the participation of relevant third-party institutions, rather than making the so-called planning only by one person.

Tax illegal behavior:

The essence of tax illegal behavior is that the tax treatment of transaction behavior does not conform to the provisions of the tax law, that is, when the transaction behavior has been determined (including that there is no such transaction behavior), the tax treatment of the confirmed transaction behavior itself does not conform to the provisions of the tax law.

There are usually three kinds of tax violations:

1. It is to cover up the real situation of the trading behavior that has happened. The most common is that taxpayers forge, alter, conceal, destroy account books and accounting vouchers without authorization, or list expenses in account books too much or omit or understate income, or make false declarations. These are all ways to cover up the real trading behavior when the trading behavior has been determined.

2. It's a forged transaction that didn't happen. This is mainly seen in false invoicing. The actor did not have the corresponding transaction, forged relevant evidence to prove that he had the corresponding transaction behavior, and then achieved the purpose of not paying or paying less taxes.

3. It is to refuse to deal with the transactions that have occurred according to law. For example, refusing to declare after being notified by the tax authorities, refusing to pay taxes, refusing to pay taxes, evading the recovery of taxes owed, etc.

Enterprise Wealth Security Research Institute has 19 years' experience in finance and taxation industry and a professional tax planning team. It has experienced large and small finance and taxation cases and solved various financial and taxation problems and capital operation problems of many enterprises and companies.

corporate wealth tax planning can make corporate tax risks from identification to decomposition through all-round diagnosis of "statements, structures, processes and modes", and finally achieve the overall optimization of tax cost structure, minimize 99% corporate wealth tax risks, and realize safe, legal and reasonable tax saving/tax saving/less tax payment!