What are the factors that affect tax planning?

1. Specific tax policy factors

Specific tax policies affect tax changes. In the process of tax planning, if we can find a specific tax policy and make a systematic analysis and arrangement, we can find the space for tax planning. Specific tax policies that can be used for tax planning have their own characteristics, which can be divided into three categories: differential policies, selective policies and encouraging policies.

Discrepancy policy: Discrepancy policy refers to a tax policy that stipulates different tax payment methods for different taxpayers, or a tax policy that stipulates different tax payment methods for the same taxpayer under different conditions. For example, the relevant tax laws stipulate that the money collected by real estate development enterprises should be incorporated into the turnover of off-price expenses, and enterprises should pay business tax; The money collected by the property company can not be incorporated into the turnover, and the enterprise does not need to pay business tax. Similarly, regarding the collection of money, the tax law stipulates different tax policies for different taxpayers. In addition, foreign-funded enterprises can enjoy tax incentives, while domestic enterprises can't, which is also a differentiated policy.

Selective policy: selective policy refers to a tax policy that provides taxpayers with two different tax payment methods for the same matter. In the process of tax law formulation, many tax policies provide taxpayers with selective tax payment methods. For example, if a taxpayer sells old fixed assets and the price exceeds the original value, it will be taxed at 4%-5%; If the selling price does not exceed the original value, no tax will be levied. Taxpayers investing in intangible assets abroad, if they bear the risks of each other, then this investment behavior is not regarded as the transfer of intangible assets, and business tax can not be paid; However, if you invest in intangible assets without taking risks with the other party and charge a certain percentage of the sales, it is regarded as the transfer of intangible assets and must pay business tax. The above tax policies with selective provisions are all selective policies.

Encouraging tax policies: Encouraging tax policies refer to those preferential tax policies. In order to encourage the development of specific industries or industries, the state often implements preferential tax policies for these industries or industries. Disguising these policies can be called encouraging tax policies. Statistics show that 70%-80% of tax planning is realized by using the country's specific preferential tax policies, that is, encouraging tax policies. The nature of encouraging tax policy shows the legal nature of tax planning, and shows that taxpayers' tax planning behavior conforms to the legislative spirit of the country.