What are the steps of enterprise tax planning?

(A) to collect the information needed for tax planning

1, enterprise tax situation and demand analysis. The basic situation and tax requirements of different enterprises are different. When implementing tax planning activities, we must first understand the following basic information of the enterprise: enterprise organization form, the intention of the planning subject, operating status, financial status, investment intention, management's attitude towards risks, enterprise's needs and goals, and so on. Among them, the intention of the planning subject is the most fundamental part of tax planning and the starting point of tax planning activities.

2. Enterprise-related tax policies and environmental analysis. It is particularly important for the successful implementation of tax planning to fully understand the tax policies of industries and departments related to enterprises, understand and master the national tax policies and spirit, and strive for the help and cooperation of tax authorities. Conditional, the establishment of enterprise tax information resource database for use. At the same time, enterprises must understand the relevant tax-related behaviors of the government, and make reasonable expectations for the possible behavior response of the government to the tax planning scheme, so as to enhance the possibility of successful planning.

3, determine the specific objectives of tax planning. The ultimate goal of tax planning is to maximize the value of enterprises. After analyzing the information collected above, we can determine the specific objectives of tax planning and design the tax planning scheme on this basis. The specific objectives of tax planning mainly include: minimizing tax burden; Maximize after-tax profit; Maximize the time value of obtaining funds; Minimize tax risks.

(b) designing alternative tax planning schemes

After mastering the relevant information and establishing the goal, the decision-makers of tax planning can begin to design the specific plan of tax planning. The design of tax planning scheme is generally carried out according to the following steps: first, determine the tax-related issues, that is, the nature of tax-related projects, which taxes are involved, etc. Secondly, the tax-related issues are analyzed, that is, the development trend, consequences, the size of tax planning space, key issues to be solved, etc. Finally, design a variety of programs, that is, design a number of programs for tax-related issues, including business activities involved, financial operations and accounting treatment to determine supporting programs.

(3) Analyze and evaluate various alternatives and choose the best one.

Tax planning scheme is a combination of various planning techniques, and risk factors need to be considered at the same time. After the plan is listed, a series of analysis must be carried out, including: first, legitimacy analysis: the first principle of tax planning is legitimacy principle, first of all, the designed plan should be analyzed to avoid legal risks; The second is feasibility analysis: the implementation of tax planning requires many conditions, and enterprises must evaluate the feasibility of the plan, including the choice of implementation time, the quality of personnel and the prediction of future trends; Third, target analysis: each design scheme will produce different tax payment results, and whether this tax payment result meets the established goals of the enterprise is the basic basis for planning scheme selection. After analyzing, comparing and evaluating various schemes, the best scheme is selected.

(D) the implementation of tax planning scheme

After the tax planning scheme is selected and approved by the management department, it will enter the implementation stage. An enterprise shall, according to the selected tax planning scheme, make corresponding treatment or changes to its taxpayer identity, organizational form, place of registration, industry, economic activities and accounting treatment, and record the benefits of the planning scheme.

(5) Monitoring, evaluating and improving the tax planning scheme.

In the process of tax planning, we should monitor the problems in time. Then use the information feedback system to evaluate the effect of the planning scheme, and check whether its economic benefits and final results meet the tax planning objectives. In the process of implementation, there may be differences with the expected results due to execution deviation, environmental changes or design defects of the original plan. These differences should be fed back to the decision makers of tax planning in time and the planning should be improved.