Tax And Tax Saving: Dialectical Analysis On Tax Planning

In modern countries, taxation has become an important means of obtaining government receipts. Therefore, governments explicitly stipulate that the citizens should bear the tax obligation by laws.Tax obligations effectively, comprehensive being performaed, is helpful for increasing national finance income and guaranteeing the realization of the interests of the state tax. And as for taxpayers, undertaking the obligation of tax and taxing in accordance with law, actually transfer own property to country through tax form, and reduce their property interest. Then,taxpayer, as rational broker,will inevitably interests from their own economy through various ways, so as to achieve the rational tax section tax benefit. Tax planning is a way to legitimate tax savings.The paper based on the analysis of tax planning, aims to clear legal attribute of tax planning, and analyses the contradiction between tax and tax saving in China, and puts forward the solution about the taxation planning problems. This paper is divided into three parts.The first part of the paper explains tax and tax savings. Lawfully pay taxes is a basic obligation that the modern countries citizens should bear. The constitution has made specific provision about the tax obligation, at the same time, in order to ensure the tax obligations to be earnestly implemented, the country made specific provision about performance object, content, scope, etcthrough a series of tax laws and regulations. Tax law academic circles provides theory basis by the theory that the taxes are price of the products. But, the taxpayer fulfilling their tax obligations in essence is reducing their economic interests. Therefore, the taxpayer in the premise of payment of taxes in accordance with law through the way of tax planning achieve the purpose of alleviating tax obligations.The second part of the paper explains attributes of tax planning. First, tax planning is a rational behavior of taxing. Through the comparison between tax planning and tax evasion and tax-avoidance shows that tax planning is not refusing to fulfill the tax obligation, and not sedulous evading the tax obligation. Tax planning is conducted before the establishment of tax obligation. Taxpayers make the established tax obligation more accord with taxpayers'interests through a series of planned arrangements. Taxpayers rationally pay tax by tax planning, is significant to realizing the economic interests of taxpayers and the social effect of counties. Second, tax planning is a legally tax savings behavior. Tax planning can realize the tax saving benefit of reducing the tax obligation and less paying tax. The legality of tax planning reflects in:the way of tax planning legal; tax planning comply with tax legal principle; tax planning is a taxpayers' legal right.The third part of the paper explains the problems and solution of tax planning to save tax. Tax planning can realize various interests, but the development of tax planning in the China exists many problems:lack of tax law; taxpayer rights consciousness; the tax law enforcement lack of effective supervision. To solve the problems of tax planning, three principles need to grasp, that is, insisting on tax legal principle, reasonable applicable of tax for essence, insist on the principle of taxpayer rights and obligations unifies.In the guidance of three principles, through a series of measures to solve problems, namely is that improving tax laws and regulations, regulating the power of the tax authority, establishing the supervision mechanism of discretion, and and regulating taxation agency business, etc.Through the tax planning, the taxpayer and national interests in taxes can achieve a win-win situation, so should create a good legal environment, promote the development of the tax planning.