Overview of Legal Basis for Tax Planning: Top, Bottom Tax Advisors: Legal Library of Tax Incentive Policies

Author: Book Writing Group
Publisher:
Publish Date: 2004-08-01
Features: Tax planning refers to all planning and strategizing activities undertaken to avoid or reduce one's own tax burden and fees, prevent, mitigate, or even resolve tax risks, and ensure the full protection of one's legitimate rights and interests. In recent years, driven by strong market demand, China has begun to witness a surge in tax planning! Across the country, numerous tax advisory firms specializing in tax planning have emerged, and intermediary institutions such as accounting firms, law firms, and consulting companies have also started offering tax planning services. Many large enterprise groups and foreign-invested enterprises have even established in-house tax departments dedicated to tax management and planning. At the same time, tax authorities, in order to collect taxes legally and as promptly as possible while fulfilling the macroeconomic regulatory role of taxation, also engage in tax collection planning through measures such as improving tax laws and strengthening tax administration. Tax planning and tax collection planning are contradictory, but under market economy conditions, they are unified under the premise of correctly implementing national tax laws and regulations, forming a "game" between taxpayers and tax authorities. A fundamental prerequisite for tax planning is that it must not violate the law, otherwise, it may constitute tax evasion and result in legal sanctions. How to ensure that tax planning remains legal? Does the proposed tax planning scheme have a legal basis? These are critical questions for tax professionals. To assist taxpayers and tax agents in improving their tax planning work and promoting the development of the tax planning discipline in China, this book, edited by He Zhidong, a renowned tax planning expert and founder of general tax planning, and written by the "Tax Planning Legal Basis" research team of Shanghai Zhidong Business Consulting Co., Ltd.'s Zhidong Tax Planning Studio, is now published. It is the first specialized tax planning legal reference book published in China. This book compiles all valid tax planning legal references since 1950 to the present. The documents included are generally fully reproduced, with some edited for brevity. They are arranged in the order of tax substantive law and procedural law, with the former further categorized by tax type and organized chronologically. The book consists of twenty-one parts, covering: Value-Added Tax tax planning legal references, Consumption Tax tax planning legal references, Business Tax tax planning legal references, Import and Export Tax tax planning legal references, Customs Duty and Ship Ton Tax tax planning legal references, Corporate Income Tax tax planning legal references, Foreign-Invested Enterprises and Foreign Enterprises Income Tax tax planning legal references, Individual Income Tax tax planning legal references, Stamp Duty tax planning legal references, Resource Tax tax planning legal references, Land Value-Added Tax tax planning legal references, Real Estate Tax and Urban Real Estate Tax tax planning legal references, Urban Land Use Tax tax planning legal references, Vehicle and Vessel Tax and Vehicle License Plate Tax tax planning legal references, Vehicle Purchase Tax tax planning legal references, Urban Maintenance and Construction Tax tax planning legal references, Agricultural Tax tax planning legal references, Agricultural Special Products Tax tax planning legal references, Land Occupation Tax tax planning legal references, Deed Tax tax planning legal references, and tax collection management tax planning legal references. All laws, regulations, rules, and relevant provisions included in this book have been rigorously reviewed by experts and personally approved by Researcher He Zhidong. It is authoritative, practical, innovative, comprehensive, in-depth, professional, clearly categorized, and easy to reference. The target audience for this book includes: tax officers, tax supervisors, tax department managers, and tax directors; tax agents and legal professionals, including certified public accountants, certified tax agents, lawyers, and professionals from consulting firms; accounting personnel, MBAs, EMBA students, chief accountants, financial directors, and CEOs; faculty and students of finance and economics majors, as well as researchers; and tax authority staff. Creating a classic legal reference book in an innovative way is an enormous systematic project, and it was no easy task. For this, the numerous experts of the Zhidong Tax Planning Studio, led by He Zhidong, have devoted immense effort. The Legal Publishing House has also provided strong support for the publication of this book, especially the editors such as Wu Jianhong, who have put in a great deal of hard work. We believe this book will undoubtedly become an indispensable manual and trusted guide for taxpayers, tax agents, and others, offering valuable assistance in maximizing post-tax profits and corporate wealth!