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Tax and Tax Saving: Dialectical Analysis on Tax Planning

Author: HeQiuYan
Tutor: SongXianZhong
School: Jilin University
Course: Legal Theory
Keywords: Tax Planning Pay taxes Taxpayers Tax savings
CLC: D922.22
Type: Master's thesis
Year: 2011
Downloads: 434
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Abstract


In the modern state, the tax has been made by Governments to become an important means of revenue. Therefore, governments have passed laws clearly defines citizens should bear the taxpayer, the taxpayer has been effectively and comprehensive fulfillment, is conducive to the increase in state revenues, the protection of national tax benefits realized. While the taxpayer, the taxpayer bears, tax law, the property itself is actually a form of taxes transferred to the state, is the reduction of their property interests. Well, as rational economic man is bound to taxpayers from their own economic interests, through a variety of ways to have a rational tax, in order to achieve tax savings benefits. Tax planning is a legitimate taxpayers to take a tax efficient manner, the paper through the legal analysis of tax planning, tax planning aimed at clarifying the properties of Discrimination contradiction between taxable and tax-efficient, and our tax planning ideas propose solutions to problems . This paper is divided into three parts. The first part describes taxes and tax savings. Tax law are citizens of the modern state should assume a basic obligation. Taxpayers in the Constitution for the country made it clear that, at the same time, in order to ensure effective implementation of the taxpayer to get the state through a series of tax laws and regulations on the fulfillment of tax obligations subject to fulfill the object, content, scope and so made it clear that reflects the legal nature of the taxpayer. Tax academic consideration of public goods Youyi said the presence of the taxpayer provides a theoretical basis. However, taxpayers comply with tax obligations is essentially a reduction in their own economic interests. Thus, the taxpayer in accordance with the law under the premise of taxpayers through tax planning tax savings this way, to reduce tax liability, less tax paid objectives. The second part describes the attributes of tax planning. First, the taxpayer's tax planning is a rational tax act. Through its tax evasion and tax avoidance comparison can be seen, the taxpayer refuses to perform tax planning is not, nor is it to be borne by the taxpayer deliberately circumvent, but before the establishment of the taxpayer carried out through a series of planning arrangements , so that the establishment of the taxpayer more in line with the interests of taxpayers. Taxpayers pay taxes through tax planning and reasonable, for the realization of the economic interests of the taxpayer and the country's social effects are of great significance. Secondly, tax planning is the legitimate tax saving taxpayer behavior. Tax planning can be achieved to reduce tax liability of taxpayers, pay less tax tax saving benefits, its legitimacy is reflected in: the way legitimate tax planning; tax planning meet statutory taxation principles; tax planning is the taxpayer's legal rights. The third part discusses tax planning tax savings Problems and Solutions. Taxpayers for tax planning can achieve many benefits, but the development of China's tax planning there are many problems. Tax Law missing; taxpayer rights consciousness; lack of effective oversight of tax enforcement. To solve the problems of tax planning, there are three principles need to grasp, which upholds the principle of statutory taxation, reasonable taxation applicable substantive principles, adhere to the principle of the unity of the rights and obligations of taxpayers. In these three principles under the guidance of the system through a series of measures to regulate tax planning, tax planning to solve the problems that improve the tax laws and regulations, standardize law enforcement to tax authorities, tax administration discretion to establish monitoring mechanisms and normative tax agency business. Through tax planning, tax benefits taxpayers and the State in question to achieve win-win situation, and thus should create a favorable legal environment to promote the development of tax planning.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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