One of the two is legal and the other is illegal. 1. Tax planning and tax avoidance

The two are often linked together. The purpose of planning is to avoid taxes and reduce the tax burden of the enterprise.

Before taking tax avoidance measures, companies often arrange transactions based on the company's own situation and the characteristics of the transaction to maximize the enjoyment of preferential tax policies.

(1) The prerequisite for tax avoidance is compliance with national laws and regulations.

(2) Tax avoidance takes advantage of the country’s preferential tax policies or tax differences, and companies choose the method with the lowest tax burden. For example, in the case of A supplying materials, the construction party can choose, first, to pay the fake tax rate of general taxpayers, or second, to choose a simplified method to collect it. The construction unit can first conduct tax calculations. Is the tax for general taxpayers lower or the tax for simplified levy? Whichever tax calculation method is beneficial to the construction unit, the construction unit can choose which method. 2. Tax evasion

This is an illegal act. Enterprises often use deception, falsehood, and concealment to achieve the purpose of underpaying or not paying taxes.

For example: (1) If you declare a tax of 1 million, you can directly declare it as 500,000, or you can directly declare a transaction of 200,000.

(2) Fictitious transactions and fictitious invoices increase costs and input tax, and always pay less tax.

(3) Concealing income and under-keeping income.

Reasonable tax avoidance is legal, tax evasion is illegal, and you may face criminal liability. Attached are the main legal provisions (1) fines (2) criminal liability

The biggest difference is that tax planning helps companies or individuals save taxes without breaking the law, while tax evasion is the result of missing payments that violate laws and regulations. The act of paying taxes or fraudulently obtaining tax refunds. The concept of tax avoidance is relatively vague. Reasonable and legal tax avoidance is the same thing as tax planning. Otherwise, it is tax evasion.

Let’s briefly understand the differences between the three: tax planning: legal (including tax avoidance) tax evasion: illegal (concealing facts, falsifying accounts, concealing the amount of tax that should be paid) tax evasion: illegal ( The taxpayer acknowledges the amount of tax payable, but resorts to transfer and concealment of property to conceal the payment of taxes)

Let’s talk about the specific contents of the three in detail: Tax planning:

It is in In line with the principles of national laws and tax regulations, the tax benefits of taxpayers can be maximized and consistent with the legislative intent of national tax laws. The most important thing is to be familiar with tax incentives and make full use of them. For enterprises, tax planning mainly focuses on three types of taxes: the first type, value-added tax; the second type, corporate income tax; and the third type, personal tax. The basic methods of tax avoidance include pricing transfer, expense sharing, asset leasing, etc. Tax evasion:

Refers to the behavior of taxpayers who use various undisclosed means to conceal the true situation and deceive the tax authorities for the purpose of not paying or underpaying taxes.

According to Article 63 of the new "Tax Collection and Administration Law", the main methods of tax evasion include the following:

1. Forgery, alteration, concealment and unauthorized destruction Account books and accounting vouchers;

2. Over-listing of expenditures or failure to list or under-listing of income in the account books;

3. Failure to handle tax returns in accordance with regulations, and upon notification by the tax authorities Still refuse to declare;

4. Make a false tax declaration, that is, create false circumstances during the tax declaration process, such as not truthfully filling in or providing tax returns, financial accounting statements and other tax information wait. Tax evasion:

Refers to the behavior of taxpayers who default on the tax due and resort to transfer or concealment of property, making it impossible for the tax authorities to recover the tax owed.

This behavior has the following characteristics: The taxpayer must have the fact that the tax is in arrears, that is, the tax has not been paid on time within the time limit approved by the tax authority. At the same time, taxpayers have transferred and concealed property, and this behavior has resulted in the tax authorities being unable to recover and repay the taxes owed.

Tax planning, also known as "reasonable tax saving", means that taxpayers can reduce corporate tax burdens as much as possible through advance planning and arrangements for business, investment, and financial management activities within the scope of the law. , to maximize the economic benefits of corporate tax saving.

Tax evasion is essentially no different from tax evasion. It refers to the behavior of taxpayers to avoid paying taxes by using various illegal and fraudulent means such as false reporting, lying, concealment, forgery, etc. to avoid paying taxes or paying less taxes.

Tax avoidance is the behavior of taxpayers taking advantage of loopholes, exceptions or other deficiencies in tax laws to reduce the tax payable by non-illegal means. This is a non-illegal form used by taxpayers to achieve their own purposes that complies with tax laws and regulations on the surface but is actually contrary to the legislative intent.

Tax evasion and tax avoidance are generally carried out by forging, altering, concealing, destroying account books and accounting vouchers without authorization, or over

listing expenditures or not listing or under listing income in the account books. It is an illegal act to realize the purpose of underpaying taxes. Once it is found out by the tax authorities, the relevant taxpayers will bear legal responsibility and receive legal sanctions.

Tax planning is a favorable tax-related plan formulated on the premise of complying with the provisions of the tax law, using the existing preferential tax laws and taking into account the operating conditions of the taxpayer's enterprise. The significance of tax planning to the enterprise: < /p>

a. It is conducive to increasing the disposable income of enterprises

b. It is conducive to enterprises to obtain the benefits of tax deferral

c. It is conducive to the investment and production of enterprises as a group. Make business decisions and maximize tax benefits

d. Help enterprises reduce or avoid tax penalties.

Hello, I am very happy to answer your question. I am Xiaoxing Finance and Taxation.

Tax planning combined with preferential tax policies is a legal and compliant act; while tax evasion and tax evasion, such as false invoices and intentional concealment of sales, are illegal and criminal acts.

For example, preferential policies for fixed assets such as newly purchased equipment and equipment by all enterprises can be included in the cost of the current period at one time; another example is for small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan. Can be exempted from VAT...etc.

As long as you make full use of preferential tax policies and do tax planning, ensuring that accounting processing is reasonable and compliant is the best state. At the same time, the timing will also benefit enterprises a lot.

Thank you! Hope this helps.

There is another name for tax planning, which can be called "reasonable tax saving", which means that taxpayers make advance arrangements for business, investment, financial management activities, etc. under reasonable and legal circumstances. and preparation. Tax planning can reduce a certain amount of tax burden on enterprises and maximize their profits.

I believe many friends will have their own understanding of tax planning and tax planning, so what are the differences between tax planning and tax avoidance. The concepts of tax planning and tax avoidance are different and there are some differences.

(1) From a conceptual point of view: Tax avoidance is a form of business operators taking advantage of loopholes, special cases or other deficiencies in the tax law to reduce the tax payable in a non-violating manner. It is a non-violating way that operators use to achieve their own goals, ostensibly complying with tax laws and regulations, but essentially running counter to the law.

(2) From a scope point of view: as long as it does not violate tax laws and regulations and avoids or alleviates tax burdens, it should be classified as tax saving. Some experts classify tax saving as tax planning according to characteristics. , tax avoidance, and misuse of tax laws.

Tax planning is a tax classification made by operators for the purpose of tax planning. It is also within the scope of civil law requirements and under legal conditions, there are various optional payment methods. When preparing tax plans, operators resolve accounting, operational, organizational and trading matters in the least tax-bearing manner.

Tax Dian Dian is a tool to help everyone with tax planning. The comprehensive tax rate can save up to 96%, significantly reducing your tax burden.

If you have any questions, please contact Tax Point: 400-0133-618!

The first thing I want to tell you is, reasonable tax avoidance and tax evasion!

Reasonable tax avoidance, also known as legal tax saving, means that taxpayers choose the tax plan that is most beneficial to them within the scope permitted by national laws and policies and in accordance with tax policy provisions to avoid tax issues due to tax knowledge. Insufficient tax rates lead to companies paying more taxes.

To achieve reasonable tax avoidance, necessary tax knowledge is indispensable. Taxpayers need to have legal knowledge, understand what is the legal category, and operate properly.

1. Starting from national policies

Reasonable tax avoidance is not tax evasion, but only reduces the burden on enterprises within the scope permitted by law. Therefore, taxpayers are required to strengthen legal awareness and carefully understand The country's tax laws and regulations prevent tax avoidance from being violated due to one's own thinking errors.

In order to promote the development of enterprises, the country often promulgates many preferential policies. Usually, each industry is different, so everyone needs to be aware of these policies in order to give their company as much benefit as possible. Strive for greater benefits. 2. Start from the company itself

First of all, when registering the company, you can choose some areas with preferential policies. Any old people in the cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located. Production, operation, service-oriented enterprises and enterprises engaged in high-tech development established in urban areas, high-tech industrial zones and bonded zones recognized by the state can enjoy a greater degree of tax preferential treatment. Secondly, when choosing an industry, you can choose some industries with tax exemption regulations. Of course, it depends on whether these are consistent with your actual situation.

3. From the perspective of employees

That is, your company hires professional financial personnel, improves tax plans, and appropriately improves employee benefits for employees. On the one hand, it can increase employee satisfaction with the company, and on the other hand, it can also be included in cost expenses.

There are still many ways for enterprises to reasonably avoid taxes, but if you do not fully understand the policies, it is easy to get confused. At this time, you can come to us - Xuzhou Dingfu Intelligent Finance and Taxation! Xuzhou Dingfu Intelligent Finance and Taxation has experienced accountants in the industry, who can conduct tax planning for the company reasonably and legally, laying the foundation for the good development of the company.

Xuzhou Dingfu Intelligent Finance and Taxation’s main business introduction:

1. Company registration

The process of registering a company is very trivial and requires a lot of information. For many people It's very troublesome, but we can help you solve it.

Main projects:

Company registration

2. Accounting agency

Service content: sorting out original documents; filling in accounting vouchers ; Issuance of financial statements; issuance of tax statements; declaration of turnover tax; declaration of personal income tax and corporate income tax; income tax settlement and settlement; tax planning.

Main projects handled:

Accounting agency for small-scale taxpayers, agency accounting for general taxpayers, agency accounting for private non-profit organizations, and agency accounting for individual industrial and commercial households.

3. Trademark registration

Trademark registration is the prerequisite and condition for a trademark user to obtain the exclusive right to use a trademark. Only trademarks that have been approved and registered are protected by law. The principles of trademark registration are the basic criteria for determining the exclusive right to use trademarks. The choice of different registration principles is the result of the legislators of various countries weighing the relationship between legal certainty and legal fairness in this issue.

Ordinary trademark registration, guaranteed trademark registration, ordinary copyright registration, expedited copyright registration, trademark transfer, trademark change, trademark renewal, invention patent, utility model patent, appearance patent

4. Tax planning

Main projects handled:

Formulate corporate tax plans based on corporate operating conditions and industry standards!

In addition, our company also provides you with services such as asset appraisal reports, financial audit reports, high-tech industry certification, and intellectual property declaration.

"Meimei Talks about Tax" focuses on attracting investment in the park, and uses local tax incentive and support policies to help enterprises reasonably comply with tax regulations, save taxes and avoid taxes!

Compliant tax saving means that enterprises can reduce their own tax in compliance with regulations through reasonable changes in business, or advance financial arrangements, or by taking advantage of national preferential tax policies or local preferential tax policies. Corporate tax expenditures. An effective way to enhance the competitiveness of your own enterprise. When enterprises carry out tax saving planning, they must pay attention to the essential difference between tax compliance and tax saving, and tax evasion and tax evasion. Otherwise, your business will be exposed to huge tax-related risks!

In the current environment, many companies have a variety of methods and ideas for compliance and tax saving, and each company has a different understanding of compliance and tax saving. So today I will share some compliance and tax-saving methods, hoping to be of some help to your company’s tax planning.

In the past, when taxes were not strictly controlled on enterprises, most of the ways for enterprises to save taxes were to offset the taxes they needed to pay by buying and selling invoices through some non-compliant channels, thereby achieving savings. One purpose of tax. However, in recent years, tax supervision of enterprises has become more and more strict. With the "big data analysis" of the third phase of the Golden Tax and the upcoming launch of the fourth phase of the Golden Tax, the risk of saving taxes through previous tax saving methods is getting bigger and bigger. And it may not be able to comply with tax regulations

Nowadays, the way for enterprises to comply with tax regulations is generally to enjoy various preferential tax policies. One is the national inclusive tax preferential policy. < /p>

For example: Western Development Policy, small and micro enterprise policy, dual soft policy, and high-tech enterprise policy. The introduction of these policies can effectively reduce the comprehensive tax burden of enterprises and make them more competitive in the market. The second is local preferential tax policies for investment promotion

Some economically underdeveloped areas or special economic development zones, in order to promote local economic growth. In order to attract companies to invest and pay taxes locally, very good local tax preferential policies have been introduced

Local tax preferential policies are divided into high tax reward refunds for general taxpayers of limited companies, and refunds for sole proprietorships. Approved collection

Tax reward and return policy for general taxpayers of limited companies: VAT, corporate income tax, and personal income tax are retained by local finance: 70%-90% will be rewarded and refunded to settled enterprises, and taxes will be paid that month, times Monthly rewards

The policy is stable and cashed out in a timely manner. Enterprises from outside the province and outside the region are welcome to apply for local preferential tax policies

For example: a limited company needs to pay Taxes are approximately: 20 million yuan,

Among them, value-added tax: about 13 million yuan,

Income tax: about 5 million yuan,

Shareholder dividend tax: about 2 million yuan .

Faced with high taxes, the company felt a lot of pressure and wanted to find compliant tax-saving methods. I recommended the tax preferential park that my platform connects to this company, and helped the company obtain up to: 90% tax incentive rebate

Let’s calculate how much tax incentives can be used for this company through preferential tax policies How much tax can be saved by compliance. 1. Value-added tax savings: 13 million * 50% (local fiscal retention) * 90% (tax reward return) = 5.95 million (VAT returned to the enterprise) 2. Corporate income tax: 5 million * 40% ( Local fiscal retention) * 90% (tax incentive return) = 1.8 million (VAT returned to the enterprise) 3. Shareholder dividend income tax: 2 million * 40% (local fiscal retention) * 90% (tax incentive return) = 720,000 (VAT refunded to the enterprise) By enjoying up to 90% of the tax incentives and refunds, the enterprise’s total compliance tax savings: 5.92 million + 1.8 million + 720,000 = 8.44 million refunds by enjoying tax incentives In this way, the company paid 20 million yuan in taxes and could comply with the regulations and save tax: 8.44 million yuan.

In summary: Regardless of any enterprise, as long as it can reasonably use various tax preferential policies, it can completely achieve the purpose of reasonable tax saving, and the enterprise's after-tax income can also be maximized, thus Enhance the comprehensive competitiveness of enterprises in their own industries. Copyright statement: The article is reproduced from the public account of "Meimei Talks about Tax". For tax planning, please go to "Meimei Talks about Tax"!

The difference between tax planning and tax avoidance: Due to the difficulty in distinguishing tax avoidance and tax planning, there are great differences in the legal definitions of tax avoidance and tax planning in various countries around the world. Some countries believe that taxation cannot make additional demands in the name of morality, and that taxation should bear its statutory tax obligations in accordance with the requirements of tax law. As long as it is not illegal, it should be allowed, and there is no need to distinguish between tax avoidance and tax planning. Some countries divide tax avoidance into legitimate tax avoidance and improper tax avoidance, and legitimate tax avoidance is called tax planning, which is not legally opposed. The concept of tax avoidance in my country has not been stated in law and is only scattered in taxation policy documents and people's theoretical research articles. The common view is to oppose illegal tax avoidance and default to legal tax avoidance.

The difference between tax planning and tax evasion: There is an essential difference between tax planning and tax evasion. Tax planning is when taxpayers use tax regulations and tax policies to make a fuss when tax laws allow it. This does not harm the national interests. On the contrary, it promotes the development of production of tax-paying units through tax savings and enhances the development potential of tax-paying units, so that taxation can The government should not object to finding new growth points. Tax evasion is when a taxpayer forges, alters, conceals, or destroys account books or accounting vouchers without authorization, overlists expenses or fails to list or underlists income in the account books, or makes a false tax declaration, and deliberately underpays or fails to pay the tax payable. payment behavior. my country's Tax Collection and Administration Law severely condemns tax evasion and formulates corresponding penalties. Therefore, we should correctly understand the difference between tax planning and tax evasion, and conduct reasonable tax planning for tax items to improve the economic benefits of taxpayers without truly harming national interests.