Overview of Legal Basis for Tax Planning (Volumes I and II)

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! A number of tax advisory firms specializing in tax planning have emerged across the country, while 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 internal 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 functions of taxation, also engage in tax collection planning by 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 legality; otherwise, it may turn into tax evasion or avoidance, leading to legal sanctions. How to ensure that tax planning remains legal? Does the tax planning scheme have a legal basis? These are critical concerns for tax professionals. To assist taxpayers and tax agents in improving their tax planning work and promote the development and maturation 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 basis reference book published in China. The book compiles all valid tax planning legal bases since 1950. The included documents are generally fullyed, with some edited for brevity. The documents are arranged in the order of tax substantive law and procedural law, with the former further categorized by tax type and chronologically ordered. The book consists of twenty-one parts, covering: Value Added Tax (VAT) tax planning legal basis, Consumption Tax tax planning legal basis, Business Tax tax planning legal basis, Import and Export Tax tax planning legal basis, Customs Duty and Ship Ton Tax tax planning legal basis, Corporate Income Tax tax planning legal basis, Foreign-Invested Enterprises and Foreign Enterprises Income Tax tax planning legal basis, Individual Income Tax tax planning legal basis, Stamp Duty tax planning legal basis, Resource Tax tax planning legal basis, Land Value-Added Tax tax planning legal basis, Real Estate Tax and Urban Real Estate Tax tax planning legal basis, Urban Land Use Tax tax planning legal basis, Vehicle and Vessel Use Tax and Vehicle and Vessel License Plate Tax tax planning legal basis, Vehicle Purchase Tax tax planning legal basis, Urban Maintenance and Construction Tax tax planning legal basis, Agricultural Tax tax planning legal basis, Agricultural Special Products Tax tax planning legal basis, Land Occupation Tax tax planning legal basis, Deed Tax tax planning legal basis, and tax collection and management tax planning legal basis. All laws, regulations, rules, and relevant provisions included in the book have been rigorously reviewed by experts and personally approved by Researcher He Zhidong. It features authority, practicality, innovation, comprehensiveness, depth, professionalism, clear categorization, and ease of reference. The target audience for this book includes: tax officers, tax supervisors, tax department managers, and tax directors in enterprises; 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 personnel. Creating an innovative and classic regulatory reference book is an enormous systematic project, and it was no easy task. For this, the team of experts led by He Zhidong at Zhidong Tax Planning Studio has devoted significant effort. The Legal Publishing House has also provided strong support for the publication of this book, especially the editorial team led by Wu Jianhong, who has put in considerable 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!