Tax planning studies under the background of harmonious society
|School||Southwestern University of Finance and Economics|
|Keywords||harmonious society tax planning tax authorities taxpayers tax agent|
A major strategic decision of building a harmonious society was proposed on the Sixteenth Party Central Committee. Building a harmonious society is the inevitable requirement of social development in China and the needs of building socialism with Chinese characteristics. The realization of a harmonious society is based on the joint efforts of the whole society and the government macro-control, the national financial security, the tax environment of law, fair, civilized and efficient. Tax planning is an important means of building a harmonious tax, tax revenue for building a harmonious, even harmonious society, have a very important role. However, at this stage, the survival and development environment of tax planning is not optimistic, yet awareness of the taxpayer’s ought to be improved becauce the awareness and activity of tax planning is not high; the intensity of tax according to law the tax authorities are not strict, there are a lot of "human duty"; levied tension, violence and refusal to pay tax have occurred; the tax system more scientific and reasonable tax burden remains to be further combining with the actual situation. This series of factors constraining the development of tax planning, seriously affected the goals of building a harmonious society. Thus, in the context of a harmonious society tax planning, the State, the tax authorities and taxpayers can not avoid the major issue, but also an important issue theorists need to explore.Therefore, this article studies tax planning on the bases of studies about tax planning at home and abroad, combined with the status of tax planning and building a harmonious society background. Firstly, through an overview of tax planning, the subject and the type of tax planning are made sure; at the same time, according to two basic assumptions of economics, tax planning motives and goals, and plan further analysis of the corresponding technology. On this basis, the economic system of tax planning and effects analysis, to clarify the tax system and tax planning and the relationship between the accounting system, and clearly the effect of tax planning; simultaneous analysis of tax planning and harmonious social relations, tax planning is obtained Building a harmonious society is an important content, can promote the harmonious society and development. The next analysis of the tax levied for the harmonious relationship between the pipeline construction, clear the problems of tax planning, tax planning and analysis through the game in the game and the tax system taxes. Finally, it analysed the role of the tax agency to promote harmonious construction from the angle of the tax agency. In summary, study tax planning deeply from two subjects and an intermediate involved in the tax planning on the context of building a harmonious society, hoping to improve the management level of taxpayers, and promote sound tax system and financial goals, and tax agents development, so as to promote the construction and development of harmonious society.Full-text research can be divided into four parts:The first part is an overview of tax planning, it is the content of Chapter 2 of this dissertation. First described the concept and classification of tax planning, a clear body of tax planning; second that the motive of tax planning and goals, determine intrinsic motivation and external manifestations of the tax planning; then analyses the the basic techniques of planning from the tax base, tax rates, tax and accounting policy.The second part is the analysis about economic system and effects of the tax planning and building of a harmonious society, which is the content of Chapter 3 of this dissertation. From macro perspective, explain the tax planning effects in both from the government and taxpayers, combined with the connotation of building a harmonious society and tasks, analysis of tax planning and building a harmonious society.The third part is the tax planning in the construction of a harmonious relationship between tax collectors and taxpayers, this is the content of Chapter 4 of this dissertation. From a combination of macro and micro perspective, analyses the construction of the harmonious relationship in the tax planning. It began with the problems and causes of these problems in tax planning, through tax planning in the tax game analysis, explicitly analysed the economic implications of the subjects’behavior, and thus make the two sides should take measures and to follow a code of conduct in the construction of the harmonious taxes levied.The fourth part is analysis of the tax agency in the tax planning, which is the content of Chapter 5. A micro perspective, analysis of the tax agency behavior in tax planning to promote a harmonious built revenue from the concept and connotation of the tax agency, describes the basic features of the tax agency and to analyze the significance of it, and then analyze active role in the tax process of tax agency and the problems of the tax agency and corresponding countermeasures.