Tax Risk Prevention Of Import And Export Business Tax Planning

With our country joining WTO, the rapid growth of international trade, import and export enterprises promote in the domestic economic development, playing a more and more important role in the diversified international market. Import and export enterprises plan and arrange reasonability in the process of production and operation of tax related matters to reduce the tax payment. However, because our country’s market economy is not perfect, the legal system is in the process of continuous improvement, tax policy is complex and changeable.These factors lead to the generation of import and export enterprise tax risk.This paper aim at view of the present situation of enterprise tax risk of import and export in China, From the perspective of the customs inspectors and management, combine with the specific case of enterprises in the link of import and export tax planning and customs inspectors, through the Tax Law and Customs Law and other relevant laws and regulations to analysis enterprise improper tax planning and find existing tax risk. Through the study of these specific cases combined with China’s national conditions, we should find the reasons for import and export enterprise tax planning and tax related risks. Finally, this paper from the state, enterprises and Customs the three angles, put forward tax related risk prevention advice on the import and export enterprise. Research Findings, the state should improve the tax law system and the tax system reform, promoting laws and rules. From a growth perspective the import and export enterprises in tax planning is necessary to reduce the individual tax burden, but we also should consider the overall tax burden of the decrease of enterprise. Companies to import and export link of legal policy do not understand or don’t know how to fill in the customs declaration form, Companies should consult the local taxation departments, making their tax planning by the tax department approval. The tax collection agencies should strict execution of law. The illegal enterprises must intensify punishment, as a warning to other enterprises.