1, use the planning method directly.
In order to achieve the overall economic goal, the state has formulated many preferential tax policies to control the economy from a macro perspective and guide the flow of resources. The state supports and encourages taxpayers to use preferential tax policies for planning, because the more taxpayers use preferential tax policies, the more conducive it is to the realization of specific national policy objectives. Therefore, taxpayers can use preferential policies aboveboard to serve the production and business activities of their own enterprises.
2. Planning method of site selection process
Taxpayers can choose to register in preferential areas, or transfer the current depressed production to preferential areas as needed, fully enjoy preferential tax policies, reduce the tax burden of enterprises and improve the economic benefits of enterprises.
3. Planning methods for creating conditions
Taxpayers create conditions to meet or enjoy preferential tax regulations by attaching to some enterprises or industries that can enjoy preferential treatment.
Extended data
The fundamental reason of any tax planning behavior is driven by economic interests, that is, economic subjects pursue the maximization of their own economic interests. A survey of some state-owned enterprises, collective enterprises and individual operators in China shows that most enterprises have the desire and requirement to engage in production and business activities in special economic zones, development zones and tax preferential zones, mainly because of light tax burden and low tax payment.
Profit is equal to income minus cost (excluding tax) minus tax. Under the condition of constant income, reducing the cost and tax expenditure of enterprises or individuals can obtain greater economic benefits. Obviously, as an expenditure item of production and business activities, tax should be as little as possible, no matter how fair and reasonable, it means the loss of taxpayers' direct economic interests.
Baidu Encyclopedia-Tax Planning
Baidu Encyclopedia-Tax Planning