The Research In The Legal Risk Prevention Of Tax Planning

The existence of the tax planning on the basis of economic system is the marketeconomy, the level of development and market economy phase synchronization, inforeign countries, especially western developed countries has made great strides indevelopment. The tax planning and the development of the market economy associateddecide that it is playing a more and more important role in China’s economic life.Whether in theory or in practice, China’s current tax planning in the initial stage.Differences in the relevant theory about the tax p lanning and the thought aspect is fargreater than the consensus, as the main reason for the taxpayers and the tax authoritycan not correctly understand and treat of tax planning. Mainly displays in: on the onehand, many taxpayers under the guise of tax planning, tax evasion of the real line, onthe other hand the taxpayer legitimate rights and tax planning by improper inhibition.In addition, our tax laws, tax system still has many imperfections, the overallquality of financial personnel of enterprise o f our country also with the specializationand complexity of tax planning itself is not adapt to the. And so on, are caused by theillegal behavior of enterprise legal planning and tax evasion, tax evasion, tax evasiontax fuzzy and confused. In theory to clarify the legal nature of tax planning, clear inpractice of enterprises in the main risks encountered in tax planning, and in-depthanalysis of its causes, it proposes preventive measures, will enable enterprises toeffectively avoid the risk of tax planning, and earnestly safeguard the economic benefits.In2015, the12th session of the third session of the National People’s Congressdetermines to full implementation of the tax legal principle, strengthen the tax revenuepreferential policy, especially the standard management of regional preferential taxpolicies, maintain a unified national market, promote fair competition in themarket,largely strengthen the legal risk prevention of tax planning.This article mainly uses the literature research method, comparative researchmethod and empirical research method, especially selected three representative cases,this problem is analyzed to study the combination of theory and practice of.subject to the tax authorities of the punishment, but the tax planning is notsupported and protected by the national laws and tax evasion, tax evasion behavior, it isa strict distinction, this paper points out that the rational tax planning under thecondition of market economy, in the extent permitted by law and deserve s upport and protection of national. Through the study of literature analysis, has been clear about thelegal nature of tax planning, using the method of the comparison research, has beenclear about the difference between tax planning and tax evasion, tax a voidance and taxrelated concepts. This paper introduces the practice of preferential tax policies, the useof commonly used to delay the time limit for tax payment, transfer pricing of threekinds of tax planning way, combining the case analyses of the le gal risks; analysis oftax planning risk causes directly related to address these risk, based on the analysis ofthe causes is focused on the influence of current tax laws and regulations on riskgeneration; tax planning involves two aspects of the main co untries and enterprises,therefore this article from the two aspects respectively discussed the preventivemeasures of tax planning law risk, through these preventive measures can protectnational tax rights have been implemented, can guarantee the taxpayer legitimateeconomic interests are not violated.The innovation point of this article is that from a legal perspective instead ofstarting from the perspective of economics, management, and gives the definition of theconcept of tax planning, analyzes its relationship with related legal concepts, in mutualcontrast defines the legal nature of tax planning. The article not only in theorydistinguishes between tax planning and other related concepts, more important isthrough the analysis of case selection, achieving the combination of theory and practice,risk combining with fresh cases of tax planning in various ways contains in-depthanalysis, and put forward feasible preventive measures in order theory, can effectivelyguide the practice, continue to promote the healthy development of the businessenterprise tax planning in china, to promote the perfection of tax system in our country.