First, people do not really understand the connotation and extension of corporate tax planning. They confuse it with stealing, evading, and avoiding taxes. They believe that tax planning is stealing and evading state taxes; the ultimate purpose is to reduce the tax burden. . Some companies make fake vouchers and accounts, and some even set up two sets of accounts to conceal their business income and profits, so as to achieve the purpose of underpayment of value-added tax, business tax and income tax. Although these actions can reduce tax expenditures, they are not tax planning, but tax evasion, illegal behavior, and misunderstanding of tax planning.
Second, ignore the existence of planning costs. Tax planning may reduce the tax burden on the enterprise and bring tax economic benefits, but it also needs the company to pay related costs and expenses. The research on tax laws and policies paid by enterprises to choose tax planning schemes, the training costs of relevant personnel for implementing tax planning organizations, and the agency costs of implementing tax planning with the help of tax agency intermediaries should all be considered as the costs of tax planning. If the tax planning cost of the taxpayer is less than the increased income from the implementation of the tax planning, the tax planning can be considered successful. Once the tax planning cost of the enterprise is greater than the planning income, even if the tax burden is greatly reduced, the tax planning is still a failed planning. Gains and losses.
(2) Target misunderstanding
First, the goal is to reduce short-term tax expenditures. In tax planning, enterprises focus on short-term or current tax benefits, considering only the immediate benefits of the current period, regardless of the long-term interests of the enterprise, and lack of long-term tax burden planning. For example, in order to obtain the usual "two exemptions, three halvings and halfs", an enterprise splits or merges, regardless of whether the split or merger of the enterprise will adversely affect the long-term business performance of the enterprise.
Second, the goal is to minimize tax expenditures directly. Tax planning is to obtain relevant financial benefits and optimize the economic benefits of the enterprise. Judging from the results, the general performance is to reduce the tax burden of the enterprise or reduce the tax payment. Therefore, many people think that tax planning is to reduce taxes or reduce tax burden. If there is an enterprise with the ultimate goal of reducing tax expenditures, use instalment collection to carry out tax planning for income, to achieve tax deferral, obtain the time value of funds, and ultimately reduce tax expenditures. If a company looks at its strategic goals, although the installment sales method can bring the benefits of tax deferral to the company, it also has the loss of funds occupied by customers for a long time, so this tax planning should not only consider To reduce tax expenditures, it is also necessary to predict whether the cost of lost funds can be compensated by tax deferral.