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纳税筹划是根据现行税法规定,对企业的筹资、投资、生产、利润分配等环节依法进行事先安排,并以企业的涉税风险小、企业税后净利最大为目的所进行的活动。纳税筹划成功的首要条件是精通现行有效的税法规定并加以合理利用。但目前有许多企业经营者和从事纳税筹划的人员,站在利己的角度歪曲理解税法,其结果不仅付了纳税筹划费用,还要补缴税款和支付滞纳金及罚款,真是“赔了夫人又折兵!”下面是一起典型的纳税筹划失败案例。
Tax planning is based on the provisions of the current tax law, the enterprise financing, investment, production, distribution of profits and other aspects of the prior arrangements in accordance with the law, and the corporate tax risk is small, corporate profits and taxes for maximum profit for the purpose of the activities. The first condition for successful tax planning is proficiency in the current effective tax laws and regulations and make rational use of. However, at present, many business operators and those engaged in tax planning distort the understanding of the tax law from the perspective of self-interest. As a result, they not only pay the tax planning fees, but also pay the taxes and pay the late fees and fines. The following is a typical tax planning failure case.