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Part 1: Model of Business Planning Scheme
1.1 Violation of the principle of legality
Tax planning is the legitimate rights and interests of Chinese taxpayers, but only on the premise of abiding by the current national laws and regulations can the tax planning carried out by enterprises be legal and effective, protected by law, and only legal tax planning can be recognized and approved by the competent tax authorities in China. At present, some enterprises confuse the essential difference between tax planning and tax evasion, and frequently violate the legal provisions and damage the national interests in tax planning, which has been punished by the competent tax authorities in accordance with the law, and will also bear criminal responsibility if the nature of the situation is serious.
1.2 Violation of systematic principle
Although some enterprise managers have a high awareness of tax planning, with the increasingly fierce market competition environment, the management work involves all aspects, and the workload becomes huge and complex. In order to save time and energy, managers choose to simplify the systematic tax planning work into a single tax optimization programme The financial department was entrusted to deal with the links, while the timely attention to the relevant work links such as enterprise financing, investment, working capital and profit distribution was ignored, which artificially cut the enterprise apart management Systematic linkage between management activities, financial activities and tax planning.
1.3 Violation of the principle of maximizing interests
The ultimate purpose of the enterprise's various business activities is to pursue the maximization of the enterprise's interests. Now some enterprise managers believe that the less tax revenue is, the better for the enterprise. Therefore, in the tax planning work, the least amount of tax revenue is an important standard to measure the level of planning. However, generally speaking, the minimum tax quota cannot guarantee the maximization of enterprise interests. Compared with the production and operation activities of enterprises, tax planning has uncertain risks due to its subjective foresight. Taking the lowest tax revenue rather than the maximum interest as the standard of tax planning violates the basic law of market economy operation and further improves the risk of tax planning. This practice has been proved wrong by many enterprises.
1.4 Violation of timeliness principle
Tax planning is based on the relevant provisions of the current national laws and regulations, and it is a predictive overall planning for the types of taxes that enterprises may pay in their future business activities and their tax levels. The time interval between planning and implementation may be one year, three years or even five years. Many enterprise managers have neglected that in a relatively long period of time, the current relevant laws and regulations in China may change in the scope of taxpayers' rights and interests, the type of tax payment, the level of tax payment and other important related provisions. This directly led to the failure to optimize the tax avoidance effect of the tax planning plan previously formulated, and the failure to continue to implement the plan, which ultimately affected the comprehensive income level of the enterprise.
2. Measures to solve tax planning problems in enterprise financial management
2.1 Firmly establish the attitude and concept of tax planning according to law
The future China will be a country ruled by law, and the future society will be a society ruled by law, which requires that the future enterprises should also be law-abiding enterprises. Therefore, when conducting tax planning, enterprises should first carefully understand and clarify the basic legislative spirit of China's new tax law, correct the basic attitude of enterprises to pay taxes, and be a law-abiding taxpayer. Secondly, we should carefully analyze and interpret the details of each clause in the new tax law, and make one-to-one correspondence with the business scope, business projects, and business types of the enterprise itself, delimit the legal scope related to enterprise tax planning, and clarify the key contents of the basic rights and obligations of taxpayers contained therein, so as to lay a legal foundation for the correct tax planning. Finally, according to the collected details of the legal norms, a systematic and perfect optimal tax planning plan is formulated, and the legitimacy of tax planning is clearly reflected in the plan.
2.2 Systematically and reasonably formulate tax planning plan
Enterprise production and operation activities, enterprise financial management and enterprise tax planning are three in one relationship. They belong to the same system and serve the same goal. Therefore, when carrying out tax planning work, enterprises should, first of all, scientifically and reasonably invest necessary resources such as human resources and property in the establishment of the enterprise's organizational structure, ensure that special personnel are responsible for tax planning work, avoid handing over all tax planning work to the staff of the financial department, and improve the enterprise's human resource management level, Introduce comprehensive talents who are proficient in business management knowledge and financial management knowledge and have the overall concept. Secondly, it is necessary to promote the communication between various departments of the enterprise, which can take into account the production and operation situation and financial management situation of the enterprise. It can ensure that the enterprise will avoid deviation and error when the production and operation objectives are converted into financial and tax planning indicators, which will eventually lead to the failure to implement the financial management plan and tax planning plan, or the implementation does not achieve the desired effect. Finally, we should pay attention to the objective requirements of tax planning in the specific details of production and operation decisions and financial management decisions. Because tax planning mainly plans and coordinates the investment and financing activities, production and operation activities, profit distribution activities and other processes of enterprises, therefore, for the production and operation activities of enterprises, earnings management should be flexible and controllable while complying with the standards of accounting standards for enterprises to achieve the planning goal; For investment activities, we should comprehensively consider the details of tax policies implemented in different countries and regions in different periods, and select the projects and details that are most conducive to the development goals of enterprises for tax planning; For financing activities, tax planning should be carried out based on capital quantity, structure, risk, income and other factors with the goal of minimizing capital cost and maximizing income; For profit distribution activities, the operating period of the annual report should be appropriately extended, or the profit-making year should be postponed, or the pre tax profits should be used to compensate for the previous annual losses. In a word, we should make overall consideration on the decision-making details of each department.
2.3 Formulate a tax planning plan based on the overall interests of the enterprise
The ultimate goal of enterprise tax planning is to ensure that the ultimate profit of enterprises is maximized. On the one hand, the realization method is to estimate the cost-benefit relationship of the enterprise's production and operation projects through financial management, carry out reform from the perspective of business projects and operation methods according to financial indicators, and maximize the enterprise's profits. On the other hand, it is necessary to control the possible tax costs in the future according to tax planning indicators through reasonable tax saving and tax avoidance, Realize the maximization of enterprise profits. In the process of formulating a specific tax planning plan, when the tax planning indicators conflict with the financial management indicators, a reasonable expectation should be made of the risks behind the two indicators. In particular, the reduction of tax burden and the increase of total capital gains should not be equated, but the comprehensive decision should be made from the perspective of maximizing the overall interests of the enterprise. It should be clear that the optimal standard of tax planning plan is not the lowest level of enterprise tax burden, but the plan to achieve the optimal tax payment under the goal of enterprise financial management. Its significance not only guarantees the maximization of the overall interests of the enterprise, but also guarantees the sustainable development of the national interests in the macro perspective, and realizes a win-win situation between the enterprise and the country.
2.4 Develop tax planning scheme based on risk prevention mechanism
With the continuous advancement of the process of economic globalization, market factors flow freely in the global market, which has a large or small impact on the production and operation activities of various economic entities in the domestic market. All kinds of risks encountered by enterprises in production and operation are also amplified, seriously affecting the achievement of the company's final income. In this case, on the one hand, enterprise managers should firmly establish risk awareness, learn risk management knowledge, and establish an early warning mechanism for business management risks; On the one hand, it is necessary to scientifically formulate the financial management plan and tax planning plan of the enterprise based on the risk prevention mechanism, especially follow the national policy direction, conduct real-time investigation and research on the clauses that are easy to change in the policy, and flexibly formulate the time interval of various specific details in the tax planning plan, Minimize the financial risks and tax planning risks that may arise from policy changes.
3 Conclusion
Part 2: Model of Business Planning Scheme
Key words: tax planning; Risk; to guard against
1、 Tax planning risk classification
1. Policy risk. Policy risk includes policy selection risk and policy change risk. The risk of policy choice refers to the uncertainty of whether the policy choice is correct or not. This kind of risk is mainly caused by the lack of awareness, understanding and grasp of the policy spirit of the planning enterprises. The risk of policy change refers to the uncertainty of policy timeliness. At present, China's market economy system is still immature, the tax legislation level is low, and the law is not perfect. There are few laws and regulations in the existing tax regulations, and there are many regulations and other tax normative documents, which results in the obvious low standardization, rigidity and transparency of tax laws and policies, and policy changes, leading to the loss of the original effectiveness of the tax saving strategy selected originally, Make tax planning failure, and even face the risk of being investigated and dealt with by the tax authorities. For example, an enterprise is expected to have an annual taxable income of 60000 yuan. If it is established as a sole proprietorship enterprise, it should pay personal income tax of 142500 yuan; If established as a limited company, the enterprise income tax payable is 16200 yuan (the tax rate of low profit enterprises is 27%). Therefore, if the enterprise chooses the form of sole proprietorship, it can save tax by 1.95 million yuan. Since the new tax law stipulates that the enterprise income tax rate will be reduced to 25% and the low profit enterprise will be 20% from January 1, 2008, if the tax burden of a sole proprietorship enterprise remains unchanged, and if a limited company is selected, the tax burden will be reduced to 12000 yuan. Due to the policy adjustment, the tax burden of the limited company is RMB 2250 lower than that of the sole proprietorship enterprise.
2. Financial risk. According to the tax law, the interest on corporate liabilities can be deducted before tax, that is, they enjoy income tax income; Dividends can only be paid from after tax profits and do not enjoy income tax income. Therefore, when determining the capital structure, enterprises should consider the use of debt capital. Generally speaking, the larger the debt capital raised by the enterprise, the larger the space for tax planning, and the more possible income from tax planning. However, too much debt burden may have negative effects. On the one hand, the financial risk of enterprises will increase, and on the other hand, the wealth of shareholders will also decrease. At present, the larger the proportion of borrowing funds of most enterprises in China is, the higher the income of financial leverage is, and the more tax income is obtained, but the financial risks caused by this increase correspondingly. Therefore, when raising funds, enterprises should not only consider the financial leverage income and tax income of debt capital, but also consider the financial risks. Enterprises should correctly arrange their capital structure according to the specific situation to prevent excessive liabilities.
3. Operational risk. Under the condition of market economy, enterprises have gradually become independent entities that operate independently and assume sole responsibility for their profits and losses. The tax planning of enterprises is a kind of pre arrangement for the future behavior of enterprises, which is highly planned and forward-looking. If the enterprise's own business activities change, or if it misjudges the expected economic activities, it is likely to lose the necessary features and conditions of tax planning, which will not only fail to reduce the tax burden, but also may increase the tax burden. Therefore, changes in business activities always affect the implementation of tax planning plans, and enterprises are faced with risks arising therefrom.
4. Legal risk. Since tax related matters are not a unilateral problem of taxpayers, whether the tax payment plan provided by the tax planning can be recognized by the tax authorities, especially whether the identification of specific matters for the application of the tax law in the planning can be recognized by the tax authorities, the understanding of taxpayers and the identification of the tax authorities are likely to conflict. If there is a deviation in the understanding of the law in the process of tax planning, tax planning may degenerate into tax evasion. At present, the tax law of our country often leaves some flexibility for specific tax matters, and the tax authorities have greater discretion. In addition, the tax law enforcement personnel are uneven, so the legal risks of tax planning cannot be ignored. For example, the same planning plan is easy to pass in places with loose tax tasks or in periods of loose tax tasks, but it is difficult to agree with when the tax task is heavy. The tax planning plan becomes a dead letter, or is regarded as tax evasion or as malicious tax avoidance and is negated, resulting in risks.
5. Reputational risk. Market economy is reputation economy, emphasizing brand awareness. Once the tax planning of an enterprise is identified as an illegal act, the reputation and brand image established by the enterprise will be seriously affected, thus increasing the difficulty of the future operation of the enterprise. For example, although taxpayers believe that the specific administrative actions of the tax authorities infringe their legitimate rights and interests and can be resolved through tax administrative reconsideration or administrative litigation, if most of the taxpayer's planning plans are in dispute with the tax authorities, they need to be resolved through reconsideration litigation. Although the enterprise has finally obtained economic benefits of tax saving, But it costs a lot of manpower and time, and will bear greater psychological pressure in the future, so the cost and risk of tax planning is self-evident.
2、 Analysis of Relevant Factors Influencing Tax Planning Risks
（1） Internal risk factors
1. The quality of the planning personnel. Tax planning is a highly scientific and comprehensive economic activity. Effective tax planning requires planners to comprehensively master and comprehensively use relevant knowledge. It includes not only financial, tax and relevant legal knowledge, but also information and expertise related to investment projects, production and operation activities. Because what kind of tax planning plan the taxpayer can draw up, what kind of tax planning plan to choose, and how to implement the tax planning plan almost entirely depend on the subjective judgment of the planners. Generally speaking, the probability of successful tax planning is in direct proportion to the professional quality of planners. If the planners have high professional quality and are familiar with tax, finance, accounting, law and other policies and related businesses, or even quite familiar with them, then the probability of success will be higher. On the contrary, it is more likely to fail. For example, a company is a commodity circulation enterprise, a general VAT taxpayer, and concurrently engaged in financing business (without the approval of the People's Bank of China). In June 2004, the company purchased a large equipment according to the specifications, models, performance and other conditions required by a company, and obtained a VAT invoice issued by a tax controlled cash register. The price indicated above was 5 million yuan, the VAT was 850000 yuan, and the expected service life of the equipment was 10 years (urban maintenance and construction tax rate was 7%, and education surcharge was 3%). The company has formulated two sets of leasing schemes: Scheme 1: the lease term is ten years. After the lease expires, the ownership of the equipment belongs to a company, with a total rent of 10 million yuan. A company pays a rent of 1 million yuan at the beginning of each year.
Scheme 2: The lease term is eight years, and the total rent is 8 million yuan. A company pays 1 million yuan at the beginning of each year. When the lease expires, another company will recover the residual value of the equipment. The residual value of the equipment is 2 million yuan. Through calculation, the profit of the company in Scheme 1=1000 ÷ (1+17%) - 500 － 6.03 － 0.3=34837 yuan; Scheme 2: profit of the company=415-2075-208=3921700 yuan. Through the above planning analysis, the financial department of the company finally decided to select Scheme 2 to carry out financial leasing business. However, according to the tax law, the business tax shall be levied in accordance with the relevant provisions of the Provisional Regulations on Business Tax on the financial leasing business carried out by units that operate financial leasing business without the approval of the People's Bank of China. Therefore, when calculating the business tax payable, a company should not adopt the turnover determined according to the finance leasing business, but the determination standard of the service industry, that is, the turnover is the full amount of income, and the actual cost of the leased goods borne by the lessor should not be deducted. Therefore, the profit of a company should be 800 － 44 － (business tax, urban construction tax and education surcharges) － 0.8 (stamp tax) 585+200=370.2 million yuan. The tax authorities determined that the company had evaded business tax, urban maintenance and construction tax and education surcharges, and charged a surcharge of 5/10000 of the overdue tax per day. The financial personnel of the company misused the corresponding tax laws and regulations, which led to the failure of the tax planning of the financial leasing business, and on the contrary, they shouldered the undue tax losses.
2. The economic activities of the enterprise itself. First of all, taxation runs through the whole process of enterprise production and operation. Any tax planning plan is formulated at a certain time with a certain enterprise production and operation activities as the carrier. The process of tax planning of enterprises is actually a process of selecting the differences of tax policies based on the production and operation activities of enterprises, so it has obvious pertinence. Secondly, if an enterprise wants to obtain a certain tax benefit, its economic activities must conform to certain particularity of the selected tax policy requirements, or it will face risks. Moreover, these particularities not only provide the possibility for the tax planning of enterprises, but also restrict the business scope and business location of enterprises in some aspects, thus affecting the flexibility of enterprise management. If the economic activity itself changes after the project investment, or the judgment of the expected economic activity of the project is wrong, it is likely to lose the necessary features or conditions to enjoy the tax preference, not only unable to achieve the purpose of reducing the tax burden, but also may increase the tax burden.
3. Operation execution. Scientific tax planning scheme must be realized through effective implementation. Even if there is a scientific tax planning plan, if there is no strict implementation of procedures and measures, or no effective implementation personnel, or no perfect implementation means, the entire tax planning may fail. On the one hand, there is no clear responsible department and person, on the other hand, there is no clear planning and implementation procedure, and the tax related matters in the plan are not assigned to specific relevant departments. The tax payment links of enterprises are diverse and run through the purchase, production, marketing and other departments of the enterprise. After the planning scheme is properly designed, if there is no specific department and personnel to implement and coordinate, on the one hand, the implementation of the tax planning scheme will be overstaffed; on the other hand, All relevant key departments do not know which tax obligations have occurred in which links in the production and operation process, nor do they know how to take corresponding measures to save taxes in specific businesses, which makes it difficult to effectively implement the tax planning plan.
4. Tax planning costs. Tax planning, like other economic business activities, is not only regulated and constrained by laws and regulations, but also needs to pay a certain amount of necessary cost, which is the cost of tax planning. The cost of tax planning includes three components. (1) Direct costs. It refers to the expense of personal property incurred by taxpayers in order to save taxes. It includes the design cost and implementation cost of tax planning scheme. Design costs include consulting fees paid to tax agents and other intermediaries, as well as salaries or bonuses of internal related personnel. The implementation cost is the additional cost or expense that needs to be paid during the implementation of the planning scheme. Including the cost of handling or changing the taxpayer's identity, organizational form, registration place, industry, economic activities and accounting treatment. (2) Opportunity cost. It refers to the maximum benefit of other plans abandoned after adopting the tax planning plan. The tax planning process itself is a decision-making process, that is, to choose a feasible plan with low overall tax burden among many plans, but to choose one plan must abandon other plans. In this way, when choosing a tax advantage scheme, the non tax advantage of another scheme may be sacrificed. This non tax advantage sacrificed due to choice is the non tax cost of this planning, that is, the opportunity cost. (3) Risk costs. The economic losses caused by the failure of planning objectives due to the design mistakes or improper implementation of planning schemes. For example, the means of tax evasion used in the planning was discovered by the tax authorities and the tax payment or even fines were paid. Therefore, any effective tax planning is the result of maximizing the income on the basis of weighing the ratio of cost to income.
（2） External risk factors
1. Legal and policy factors. According to the concept of tax planning, tax planning must be supported by strict policies and laws, and must be carried out within the scope of tax laws or decrees, according to the tax policy guidance of the government, using the tax preferences or choice opportunities given by the tax law. Therefore, the legal policy factor is a very important factor that causes the risk of tax planning. First, the choice of legal policy. If tax planners have insufficient knowledge, understanding and grasp of the spirit of legal policies, tax planning is likely to become synonymous with tax evasion and malicious tax avoidance. At this stage, China's tax laws have many complex and hierarchical contents, and most legal tax systems generally only make corresponding provisions on the basic aspects of taxes. The specific tax provisions are not perfect and cannot cover all tax matters. If there is a deviation from the understanding of the corresponding legal spirit, tax planning will fail. Secondly, the change of law and policy. Tax planning has strong timeliness. Because the tax policy of a country is always innovating with the change of economic development, the policy of a government is always of irregular or relatively short effectiveness. In particular, China is in the period of economic transformation, and the tax laws and regulations are constantly changing. The stability of tax policies is even worse. Some tax rules will change frequently, increasing the uncertainty of the results of tax planning. If the enterprise cannot learn and understand the latest tax policy in time, cannot change the plan in a timely and reasonable manner, and still copy the outdated plan, it will face the risk of failure in planning the plan.
2. Enforcement factors. When enterprises are carrying out tax planning, because many activities operate within the boundaries of the law, some issues are inherently vague in the definition of the concept, and it is difficult for tax planners to accurately grasp its exact boundaries. Moreover, China's national conditions are complex, and the quality of tax administrative law enforcement personnel is uneven, which objectively provides the possibility for the deviation of tax policy implementation. That is to say, even if it is a legal tax planning act, it may encounter some concept conflicts and behavior obstacles of tax law enforcement authorities due to the deviation of tax administrative law enforcement, which will lead to the tax planning scheme or the fact that it is not feasible in practice, and the enterprise tax planning will become an empty paper.
3. External economic environment factors. The tax planning of enterprises is restricted by many factors, and the complex external economic environment is also an important factor leading to the risk of tax planning. For example, some industries can enjoy tax incentives, but the investment environment is not perfect, the demand situation is uncertain, and the business risk may be high. Therefore, these external factors have to be taken into consideration when enterprises are carrying out tax planning to maximize tax benefits.
3、 Management Countermeasures for Tax Planning Risks
1. Establish risk awareness and establish an effective risk early warning mechanism. The risk of tax planning is always present, and enough attention should be paid to it. Of course, it is far from enough to just realize the existence of risks. All relevant enterprises should also make full use of advanced network equipment to establish a scientific, fast and convenient tax planning early warning system to control the potential risks of tax planning in advance, during and after the event, so as to timely contain the occurrence of risks.
2. Clarify tax planning responsibilities and standardize tax planning procedures. The enterprise shall specify the responsible department for tax planning, which shall coordinate tax planning matters in a unified manner. At the same time, we should standardize the process of tax planning, standardize the operation according to the procedure of "posing problems - analyzing problems - solving problems - comparing results - correcting plans", and assign responsibility to each person. Enterprises must establish the concept of paying taxes according to law, and set up complete and standardized financial accounting books according to law, so as to provide basic basis for tax planning of enterprises.
Part 3: Model of Business Planning Scheme
[Key words] replacing business tax with VAT; Tax planning strategy
For enterprises with relatively weak risk tolerance, "prevention of tax planning risks" and "establishment of tax planning plans" are the two most important cores for establishing optimal tax planning. After the implementation of "replacing business tax with VAT", higher requirements have been put forward for enterprise tax planning. Enterprises are required to refine their self analysis and formulate tax planning strategies with high degree of perfection that are in line with their characteristics in detail.
1、 Weigh the tax planning scheme of the overall plan
The core of tax planning for enterprises is to formulate reasonable and feasible tax planning plans, set tax planning goals according to the business characteristics of enterprises and implement them accordingly. The primary goal of tax planning is to maximize the deduction of input tax. By implementing this approach, enterprises can not only reduce unnecessary business links, but also enhance the deduction effect of input projects to achieve two goals with one stone. At the same time, when purchasing raw materials and fuel projects, enterprises should try their best to select those enterprises that can provide VAT invoices, so as to achieve the matching of VAT input and output and obtain more input deductions. Tax benefit is only one aspect that enterprises consider when choosing planning plans, not all. Reducing the taxes paid by enterprises and increasing the overall economic benefits of enterprises cannot be equated. Therefore, enterprises should pay attention to the overall economic interests of the enterprise when choosing the planning scheme. There may also be some tax planning schemes that will minimize the tax burden of logistics enterprises in a certain period, but will be detrimental to the long-term development of enterprises, and even cause damage to the normal production and operation activities of enterprises. When choosing and evaluating tax planning plans, enterprises should start from long-term interests, rather than just focusing on immediate interests.
2、 Make good use of the preferential policy of replacing business tax with VAT
In order to accelerate the implementation of the reform of replacing business tax with value-added tax, local governments have introduced preferential tax policies with different preferential ranges to encourage enterprises to actively respond to the reform. The preferential tax policies introduced by various regions can bring different levels of tax subsidies to enterprises to supplement the increased tax burden of enterprises due to the replacement of business tax with VAT. Although the preferential tax policy is not sustainable, enterprises will still pay value-added tax with full amount of tax in the future. However, under the background of preferential tax policy, enterprises need to explore the source of tax costs of enterprises after replacing business tax with VAT, design business links, business processes and the time when tax occurs according to cost revenue and expenditure, and optimize the relationship between business processes and industrial chains, Focus on the development of the entire industry to design their own tax planning program, smooth transition.
3、 Make rational use of fixed assets to reduce taxes and increase efficiency
After the implementation of "replacing business tax with VAT", enterprises can adopt the financing sale and leaseback method to solve the problem of input deduction of existing fixed assets. In the financing sale and leaseback, no VAT or business tax is levied on the sold assets, while the leaseback business can enjoy the tax deduction and the tax refund policy for more than 3%. If an enterprise chooses a qualified company to carry out the above business cooperation, it can not only achieve the purpose of financing, but also solve the problem of deduction of fixed assets and effectively reduce operating costs and expenses. For the use of new fixed assets, enterprises can choose the method of financial leasing. Under the financial leasing mode, both parties to the transaction can obtain tax deduction or return preference, which is more economical than the purchase of fixed assets by enterprises. For the problem that it is difficult for enterprises to obtain special invoices for decentralized purchase, enterprises can solve this problem by means of centralized purchase.
4、 Prefer upstream and downstream cooperative enterprises
After the completion of the reform of replacing business tax with VAT, service enterprises will pay VAT mainly by issuing and obtaining VAT. The tax law of China stipulates that only general taxpayers and small-scale taxpayers are qualified to issue VAT invoices. Therefore, in the context of replacing business tax with VAT, service enterprises should give priority to enterprises or individuals that can issue VAT invoices for cooperation, taking into account their own tax payment time and tax payment methods, Avoid high tax costs due to the inability to obtain VAT invoices in the procurement process. In the process of business development, construction enterprises and transportation enterprises should pay particular attention to screening whether purchasing partners can issue special VAT invoices, and actively raise the cooperation threshold. This will not only promote the industry's standardization and self-discipline, but also help the integrity of the industry's upstream and downstream chains, and achieve deeper industrial integration, It can also reduce the tax burden of enterprises more directly.
5、 Improve the success rate of tax planning with the help of "external brain"
Tax planning is a high-level financial activity and systematic project, which requires planners not only to be proficient in tax law and accounting, but also to be familiar with investment, finance, trade, logistics and other professional knowledge, which is highly professional and requires special planners to operate. Some small and medium-sized enterprises may not be able to complete it independently due to the limitations of specialty and experience. Therefore, for those projects that are not competent for themselves, tax planning experts (such as certified tax agents) should be employed to improve the normalization and rationality of tax planning, complete the formulation and implementation of tax planning plans, and further reduce the risk of tax planning.
6、 Create a good tax enterprise relationship
Under the condition of modern market economy, taxation has the functions of fiscal revenue and economic regulation. In order to encourage taxpayers to act according to their own intentions, the government has taken the implementation of tax differential policy as an important means to adjust the industrial structure, expand employment opportunities and stimulate national economic growth. To formulate different types of tax policies with considerable flexibility, and because of different specific tax collection and management methods in different regions, tax law enforcement authorities have greater discretion. Therefore, enterprises should strengthen their understanding of the working procedures of the tax authorities, strengthen contact and communication, and strive to reach agreement with the tax authorities on the understanding of the tax law. In particular, the treatment of some vague and new things should be recognized by the tax authorities and tax collectors.
7、 Implement the principle of cost-benefit to maximize the overall benefit of the enterprise
When choosing a tax planning plan, enterprises must follow the principle of cost-benefit to ensure the realization of the tax planning goal. When implementing any planning plan, taxpayers will inevitably pay tax planning costs for the implementation of the plan while obtaining some tax benefits. In tax planning, enterprises should not only focus on the tax burden of individual taxes, but also on the overall tax burden. A successful tax planning plan must be the result of the optimal selection of various tax plans. The standard of optimal selection is not the minimum tax burden, but the maximum overall interests of the enterprise when the tax burden is relatively small. In addition, when choosing a tax planning plan, we should not only focus on the plan that pays the least tax in a certain period, but should consider obeying the long-term development strategy of the enterprise and choosing a tax planning plan that can maximize the overall benefit of the enterprise.
In a word, tax planning is a complex systematic project, covering a wide range of areas, and it is a specialized field with equal emphasis on theory and practice. Tax planning is of positive significance to the healthy development of enterprises and the prosperity of the national economy, which should be highly valued by enterprises and the country. Especially after the "replacement of business tax with VAT", tax planning is a new challenge for enterprises. We hope that enterprises can seize the "dual core" to achieve win-win results in the process of correctly guiding and using this economic means.
reference:
[1] Ling Zhigang Impact of "replacing business tax with value-added tax" on SMEs [J] Cooperative Economy and Science, 2016 (2): 174-175
Part 4: Model of Business Planning Scheme
Key words: tax planning; Financial management; Maximizing the interests of enterprises
Planning refers to the creative conception and operation scheme design carried out by people with certain scientific methods in order to achieve a specific goal. Planning is available in all areas with decisions and plans. Xin Qiji of the Southern Song Dynasty said in his book "Discussing and Training Militia to Defend the Huaihe River": "If things don't go ahead, you can't be sudden. If the soldiers don't plan, you can't win." He defined planning as thinking carefully before doing things.
The tax planning of enterprises is a strategic planning activity based on the overall situation of enterprise development to reduce the overall tax burden of enterprises and increase the after tax profits of enterprises. It is an important part of modern enterprise financial strategy. Tax planning is a systematic project, which runs through the whole process from the establishment of enterprises to the management and financing. Tax planning is an important way to enhance the overall value of enterprises and an important driving force to improve the level of financial management of enterprises. If an enterprise does not have a good tax planning, it cannot effectively arrange tax matters, nor can it talk about effective financial management, nor can it achieve the ideal corporate financial goals. For enterprises seeking to maximize value, how to achieve the lowest and most appropriate tax burden under the tax law has become the focus of enterprise tax planning.
Tax planning refers to a series of behaviors that taxpayers make optimal choices for a variety of tax payment plans through prior planning and arrangement of financing, investment, business activities, etc. within the scope permitted and encouraged by laws and regulations in order to maximize the value of enterprises or shareholders' equity. Tax planning is a reasonable and legal behavior of enterprises, encouraged by national laws, and an important part of enterprise financial management. The essence of tax planning is to achieve the purpose of tax saving within the scope of national laws and regulations. In order to maximize the interests of enterprises, tax planning must run through all stages of enterprise operation.
1 Tax planning runs through the establishment process of enterprise organizations
Article 14 of the Company Law stipulates that "subsidiaries have the status of legal persons and bear civil liabilities independently according to law; branches do not have the status of legal persons and their civil liabilities shall be borne by the company." Enterprises set up branches so that they do not have the status of legal persons. If independent accounting is not carried out, the head office can collect taxes, so that the head office can adjust profits and losses and reasonably reduce the tax burden of enterprises.
An automobile transportation company has several business parts, including automobile transportation, automobile maintenance and station service. In the process of resetting the enterprise organization, one method is to independently set the automobile repair business as a subsidiary. Since the subsidiary has the qualification of an independent legal person, the auto repair in the group company is regarded as a foreign business repair. In the process of business undertaking, it needs to independently calculate the repair business income and pay the value-added tax and additional tax in the circulation link to the tax authority. If its repair business department is set as a branch, because the branch does not have the legal person qualification, Therefore, the automobile repair of the group company is regarded as the maintenance business of the enterprise, and the value-added tax and additional tax in the circulation link are not paid. It can be seen that the differences in enterprise organization settings will lead to obvious differences in the tax burden borne by enterprises.
2. Tax planning runs through the business behavior of enterprises
The bus passenger transport company and the long-distance bus passenger transport company, two subsidiaries of a bus transport company, enjoy the preferential income tax reduction and exemption according to the tax policy, while the long-distance bus passenger transport company has to pay income tax according to its business performance. With the development of business, long-distance bus transportation companies have a seasonal shortage of transport vehicles, while public transport companies have idle transport vehicles. One way is for long-distance companies to rent transport vehicles directly from public transport companies and pay the rent. The other way is for public transport companies to rent line management rights from long-distance companies, deducting necessary service fees and station facilities fees, The operating profit is retained by the bus company. After comprehensively calculating the expected rate of return of the two methods, choose the method with larger revenue for the bus company to enjoy the income tax relief, so as to reduce the income tax expenditure for the whole company. 3 Tax planning runs through the accounting process
The operation mode of a taxi company is to implement the vehicle compensation contract responsibility system, and its operation mode is that the taxi price is actually borne by the driver, but the management right of the taxi belongs to the taxi company. For this operation mode, in terms of accounting, one is to pay the management fee The passenger ticket surcharge and road maintenance insurance premium paid to the government departments are included in the income accounting, with reference to the 3% business tax paid by the transportation enterprises. Due to the large business tax base, taxi enterprises also bear a heavy burden. The other accounting method is to pay 5% business tax on the management fees paid by drivers to the taxi company as the service income, and calculate the various fees paid by drivers to the government as collection and payment. Although the business tax rate has increased, the tax base has decreased, so the overall tax burden has been reduced, This can also leave some space for further reducing the overall cost burden of the taxi industry.
Although the above tax planning has certain advantages, any tax planning scheme has two sides. With the implementation of a certain planning scheme, taxpayers will inevitably pay additional costs for the implementation of the scheme and the corresponding opportunity gains lost by giving up other schemes due to the choice of the scheme while obtaining partial tax relief benefits. The planning scheme is reasonable when the newly incurred costs and losses are less than the benefits obtained, and the scheme is failed when the costs and losses are greater than the benefits. A successful tax planning must be the optimal choice of a variety of plans. We can't simply think that the plan with the lightest tax burden is the best one, and blindly pursuing the reduction of tax burden will often lead to the decline of the overall interests of taxpayers. Therefore, the tax planning in the true sense is a sign of an enterprise's growing maturity and rationality, and a manifestation of an enterprise's growing awareness of tax payment.
Within the scope of the tax law, taxpayers are often faced with a variety of tax payment plans with different tax burdens. Taxpayers can often avoid the heavy and choose the low tax burden tax payment plan. Enterprise tax planning is to reduce the tax burden of enterprises reasonably and to the maximum extent permitted by law. Although the door of tax planning is open to all taxpayers, However, the opportunities for tax saving are not the same. Economic factors, tax factors, management factors, planning skills and so on all restrict the benefits of planning from different aspects. As the main body of tax planning, in addition to mastering the necessary knowledge of various business management, it is also necessary to fully understand the tax system and grasp scientific and effective tax planning methods in order to obtain as much tax saving benefits as possible.
Tax planning is essentially different from tax evasion. Tax evasion refers to the illegal act of taxpayers to achieve the purpose of not paying or paying less tax through various illegal fraud means, such as false report, false report, concealment, forgery, etc. Tax evasion is an obvious illegal act, so it is not protected by laws and regulations.
Part 5: Model of Business Planning Scheme
Key words: enterprise tax planning risk control
1、 Risks Faced by Enterprise Tax Planning
Tax planning risk refers to the possibility that the relevant tax related decisions and tax related behaviors made by taxpayers fail to correctly comply with the provisions of the tax law, which may cause losses to the taxpayers' future economic or other tangible and intangible interests. In the process of enterprise tax planning, the main risks are as follows:
（1） Policy risk
The enterprise tax planning needs to correctly select and interpret the tax policies related to economic activities to ensure that the planning plan has the basis for implementation. However, due to the imperfection of tax laws and regulations in China, which is still in the period of reform and adjustment, the tax planning of enterprises is inevitably faced with policy risks, which brings uncertainty factors in the policy aspect to the planning plan. At the same time, for the same policy, there are differences in understanding between the tax collectors and taxpayers. Once the tax planning plan adopted by the enterprise is not recognized by the tax authorities, it will be punished by the tax authorities, which will bring planning risks.
（2） Operational risk
The enterprise tax planning plan is a kind of prior tax management behavior, which requires that the economic activities carried out by the enterprise must meet the conditions proposed in the tax planning plan, and on this basis, the realization of the planning goal can be guaranteed. Therefore, the business activities of enterprises will be constrained by the tax planning scheme, thereby reducing the flexibility of business activities. At the same time, if the enterprise's production and operation cycle is longer, the implementation cycle of the tax planning plan will also be extended accordingly. During this period, there may be changes in the applicable tax policies or major changes in the business strategy of the enterprise. Affected by these uncertainties, the risk of tax planning failure increases.
（3） Operational risk
In tax planning, enterprises often use the imperfections of laws and regulations to plan in order to reduce the tax burden of enterprises. This kind of operation on the edge of laws and regulations will make enterprise tax planning face certain risks, mainly in the following two aspects. First, enterprises still plan according to preferential policies when they do not meet the conditions for the use of preferential tax policies. For example, real estate enterprises that develop ordinary standard residences, whose actual value added has exceeded 20% of the total amount of deducted items, still pay taxes according to the preferential policy of land value added tax exemption. Second, the tax planning failed to fully consider the production and operation of enterprises, resulting in the cost of tax planning is greater than the income, bringing the risk of loss of overall benefits to enterprises.
（4） Law enforcement risk
The tax authority is the department that examines whether the tax payment of enterprises is legal and effective, and has the discretion within a certain range. The tax planning plan of an enterprise must be recognized by the tax authorities in order to avoid the risk of tax evasion. However, because tax law enforcement personnel have different law enforcement concepts, different qualities, and different understanding of tax policies, there are also certain differences in the recognition of enterprise tax planning plans, which makes tax planning plans face the risk of invalidity. Therefore, enterprises should communicate with law enforcement personnel of tax authorities in time in tax planning, so that the planning scheme can be effectively implemented.
2、 Risk control principles of enterprise tax planning
（1） Overall benefit principle
The tax planning work should reasonably arrange the production and operation activities from the perspective of the overall benefit of the enterprise and in combination with the enterprise development strategy. When controlling the risk of tax planning, we should select the tax categories that have a significant impact on the economic benefits of enterprises as the focus of tax planning risk control, formulate targeted risk control measures, and if necessary, sacrifice local interests to reduce the overall tax burden of enterprises.
（2） Cost effectiveness principle
In the process of risk control of tax planning, we should fully consider the benefits and costs brought by risk control, follow the principle that benefits are greater than costs, and reasonably adopt risk control plans to reflect the economic effectiveness and feasibility of risk control plans.
（3） Principle of personnel cooperation
The risk control of tax planning should rely on the cooperation between various departments of the enterprise, so that tax planning personnel can grasp relevant information in a timely manner. At the same time, enterprises should also establish a risk control authorization system, clarify the responsibilities and rights of risk control departments, and ensure the effective implementation of tax planning risk control strategies.
3、 Effective Control Strategies of Enterprise Tax Planning Risks
Based on the basic methods of risk control, namely risk avoidance, loss control, risk transfer and risk retention, the author develops effective control strategies for the risks faced by enterprise tax planning, as follows:
（1） Tax planning risk avoidance strategy
Risk avoidance is a negative risk control method, which means that enterprises consciously give up tax planning plans to avoid the loss of risks to enterprises, and at the same time, they also give up the tax benefits brought to enterprises after successful tax planning. When adopting risk avoidance strategies, enterprises should meet the following conditions: first, they are extremely averse to the negative impact of risks on their production and operation; Second, enterprises are unable to bear the risk of tax planning; Third, on the basis of risk identification and assessment, it is recognized that the loss caused by the risk is larger than the tax planning income that the enterprise may obtain; Fourth, the cost of risk control is high, which exceeds the tax planning income that enterprises may obtain. The risk avoidance strategy of tax planning is more suitable for newly established enterprises with small business scale and difficult capital turnover.
（2） Tax planning risk loss control strategy
Risk loss control is a positive risk control method, which refers to taking effective measures to reduce the probability of risk occurrence or reduce the loss caused by risk before the occurrence of tax planning risk. The specific implementation strategies are as follows:
1. Strengthen tax planning information management
Enterprise management and financial personnel should improve their awareness of tax planning risks, pay attention to the collection, sorting and analysis of tax planning information, and ensure that the tax planning plan is legal and effective. In the process of tax planning, enterprises should grasp the following information: internal production and operation status, financial situation, tax planning goals; The market environment faced by enterprises and the tax policies applicable to the economic activities of enterprises; The government's tax related behavior, the tax authorities' law enforcement philosophy and attitude; State's adjustment of tax policy and other information. On the basis of mastering the information of tax planning, we should formulate alternative plans, compare and select the alternative plans, and select the best tax planning plan.
2. Improve the quality of tax planning personnel
Tax planning is a financial activity involving professional fields, which requires tax planning personnel to have high comprehensive quality. Specifically, they include: First, they have strong business skills. The enterprise shall organize regular training to make tax planning personnel proficient in financial accounting, financial management, enterprise operation, internal audit, tax law and relevant policies, timely grasp the adjustment and changes of tax policies, and ensure that the tax planning plan is in line with the actual situation of the enterprise's production and operation as well as relevant tax policy provisions. Second, have good professional ethics. Enterprise tax planning personnel should maintain good professional ethics in their work, carry out tax planning work in accordance with national laws and regulations, and should not make tax related behaviors that violate tax laws and policies due to the intervention of enterprise management. Third, have the ability of coordination and communication. Tax planning personnel should not only communicate and cooperate with various departments of the enterprise, timely grasp the relevant information about tax planning, but also maintain a good relationship with the tax authorities, so that the tax authorities recognize the tax planning plan of the enterprise.
3. Enhance the flexibility of tax planning activities
Under the situation of frequent changes in national tax policies, the tax planning activities of enterprises should have certain flexibility, be able to make appropriate adjustments according to the changes in policies, and avoid certain impacts on the legitimacy and effectiveness of tax planning plans due to policy changes.
4. Suppression of loss escalation
When the tax planning plan adopted by the enterprise is not recognized by the tax authorities and is identified as tax evasion or tax evasion by the tax authorities, the enterprise should pay the relevant taxes, late fees and fines in time to minimize the negative impact of the failure of tax planning on the reputation and image of the enterprise and curb the expansion of risk hazards.
（3） Tax planning risk transfer strategy
Risk transfer refers to that an enterprise fails to accurately identify risks during tax planning, and transfers the losses that may be caused by risks to others in whole or in part after encountering risks. Generally, insurance is an important way for enterprises to implement tax risk transfer strategies. By signing an insurance contract with an insurance company and paying a certain premium, enterprises can transfer the economic losses that may be caused during the implementation of the tax planning plan to the insurance company. If the enterprise's tax planning plan fails, the insurance company will bear the loss, thus reducing or eliminating the risk hazard. In addition, enterprises can also sign agreements with qualified social professional institutions, such as accounting firms, tax accounting firms, etc., to entrust professional institutions to deal with their own tax related matters, and bear the risk losses and legal liabilities after the failure of tax planning.
（4） Tax planning risk retention strategy
Risk retention refers to that the enterprise has identified the existence of risks and possible losses in its tax planning, but has decided to take risks in a planned way, use internal resources to make up for the losses caused by risks, further improve the tax planning plan, and ensure the effective implementation of the plan. The tax planning risk retention strategy is applicable to the following two situations: first, it is applicable to the risk with high frequency. For example, tax planners have more or less "blind spots" in their professional knowledge of tax planning, which increases the personnel risk of enterprise tax planning. However, in order to have a stable financial team and create a relatively harmonious internal business environment, enterprises should take the initiative to bear this part of risk when the personnel risk does not have a serious impact on the sustainable operation of enterprises, And avoid personnel risks through training and re education. Second, it is applicable to risks with small loss degree. On the basis of risk identification and assessment, enterprises can choose the risk retention strategy if they determine that the benefits brought by the tax planning plan are greater than the losses brought by the risk.
4、 Conclusion
In a word, tax planning is an important means to reduce the tax burden of enterprises and improve economic efficiency, but it will also bring certain risks to the operation and development of enterprises. For this reason, enterprises should attach importance to the risk control of tax planning. On the basis of identifying risk categories, they should adopt risk avoidance, risk loss control, risk transfer, risk retention and other control strategies to effectively reduce and avoid risks, reduce the losses caused by risks, and enable tax planning plans to maximize tax saving gains for enterprises on the premise of legal compliance.
reference:
[1] Zhang Danfeng. Risk Control of Enterprise Tax Planning [J]. Foreign Investment in China, 2013 (20): 96-98
[2] Cheng Kaili. On Prevention and Control of Tax Planning Risks of Chinese Enterprises [J]. Modern Business, 2012 (21): 18-21
[3] Wu Dan. Research on Enterprise Tax Planning Risks and Countermeasures to Avoid Them [J]. Business Economics, 2013 (3): 80-82
[4] Feng Min. Risks and Prevention of Enterprise Tax Planning [J]. Economist, 2015 (11): 74-76
Part 6: Model of Business Planning Scheme
Key words: tax planning; Risk management; Preventive measures
The newly implemented tax policy has comprehensively adjusted the tax categories of our country from business tax to value-added tax. On the one hand, it can reduce the tax burden of enterprises, on the other hand, it can also optimize the tax structure, which is conducive to the development of enterprises and economic progress. However, some enterprises have some problems in VAT deduction in some production and operation links, which will lead to the phenomenon that some enterprises can not enjoy tax preferences in their economic activities, which will inevitably lead to the risk that enterprises need to face in some production and operation links. How to effectively detect and deal with such risks, and what problems should enterprises pay attention to in tax planning, The following article discusses this topic in detail in combination with some specific work of tax planning after the implementation of the policy of replacing business tax with VAT.
1 Overview of tax planning risks
1.1 The adjustment of tax law makes enterprises face uncertainty in operation. The new tax policy has comprehensively adjusted the previous collection measures mainly based on business tax to focus on value-added tax, which will inevitably lead to some business links of enterprises being affected by the adjustment of the new tax policy. If enterprises can not effectively adjust their own tax planning plan in time, it is easy to lead to tax problems of enterprises, such as the effectiveness of the planning plan, Some business links of the enterprise have increased tax expenditure due to the problem that VAT input tax cannot be deducted. The above problems may lead to increased tax expenditure and tax burden of the enterprise, which will have a negative impact on the operation and development of the enterprise. 1.2 There are deviations in enterprises' understanding of the new tax policy. The newly issued tax policy contains a number of laws and regulations, and the content is relatively complex. Many of them belong to the content with certain professional requirements in the tax field, and give the tax administration authority certain discretion on many new matters. Therefore, if there is a cognitive deviation between the enterprise and the tax administration authority in the understanding of the content of the new tax policy, It is easy to cause that some tax planning measures implemented by enterprises are invalid or even illegal, thus bringing unnecessary risk losses to enterprises. 1.3 The enterprise's tax planning plan lacks flexibility. With the promulgation of the new tax policy, enterprises are facing a new tax environment, and many previous tax planning measures must also face the problem of timely updating and adjustment. However, some enterprises are relatively low in policy sensitivity, lack timely understanding and in-depth analysis of new tax laws and regulations, lack sensitivity of some policies and measures related to business operation in the aspect of replacing business tax with value-added tax, and fail to adjust their own tax planning plans in time according to the new tax policies, which leads to the failure of previous tax planning measures, Some economic links need to pay taxes due to lack of planning, which brings certain risks to the operation and management of enterprises.
2. Existing problems in risk management of tax planning of enterprises in China
2.1 Enterprise managers lack awareness of tax planning and pay insufficient attention to tax issues. At present, some enterprises in China lack enough attention to tax planning in their internal management, and enterprise managers lack tax planning awareness, and do not fully realize the positive role of scientific tax planning in safeguarding enterprise interests and improving enterprise benefits. This has led to enterprises' carelessness and carelessness in tax planning, lack of real-time attention and understanding of national tax policies, and lack of sensitivity to some newly issued and implemented tax policies, which has led to enterprises' failure to respond to tax planning and serious lagging behind in plan formulation, bringing many operational risks and losses to enterprises. 2.2 The operability of enterprise tax planning scheme is poor. Some tax planning plans formulated by enterprises lack operability on issues involving upstream and downstream enterprises or external environment, and enterprises lack systematic understanding of tax risk, which results in that their tax risk management plans only consider themselves, not the external environment and upstream and downstream related enterprises. Such plans will inevitably be blocked in the actual implementation process, Its practical operability is often questionable. 2.3 The management personnel responsible for tax planning lack professional quality. At present, although some enterprises have set up special work tasks to assign management personnel to take charge of tax planning, they are often held by financial personnel or middle and senior managers of the enterprise. Such specific staff responsible for tax planning are either lack of understanding of enterprise financial knowledge, or lack of risk management expertise, or lack of understanding of tax policies and regulations, Or lack of understanding of the operation mechanism of each link of enterprise operation, resulting in the lack of systematicness of the tax planning plan formulated by the enterprise, unable to fully consider all aspects of enterprise operation and management, and the serious lack of high-quality tax planning talents who understand both enterprise management and finance, and understand national tax policies and regulations, As a result, the quality of enterprise tax planning is low, and it is difficult to meet the needs of enterprise tax management and risk management. 2.4 Lack of effective communication within the enterprise. At present, some enterprises do not fully consider the problem of department cooperation in the formulation and implementation of tax planning plans, which leads to the unscientific and reasonable formulation of planning plans, the lack of coordination between departments in actual operation, and frequent conflicts. As a result, the planning effect is not ideal, and even brings unnecessary difficulties and losses to enterprises. 2.5 The internal control mechanism of tax planning is not perfect. At present, many enterprises, after formulating the tax planning plan, only promulgate and implement it by simple administrative means, but lack of follow-up management of the plan, which leads to the lack of control in the implementation process of the tax planning plan, and some links are not effectively implemented and cannot be found and handled in time, which results in the incomplete implementation of the planning plan in the implementation phase, Inadequate implementation leads to the scheme becoming a mere formality, which can not achieve the real purpose of scientific planning and reducing tax burden.
3. Constructive suggestions on improving risk management of tax planning
3.1 Establish correct risk management awareness. We should do a good job in the management of tax planning. Restricted enterprises should establish a correct awareness of risk management. Enterprise managers should fully understand the relevance and cohesion between tax planning and national tax policies, and timely grasp the changes in national tax policies, and deeply understand and grasp the principles of national tax policies, The direction of system adjustment and preferential measures are mainly concentrated in which industries and economic activities. 3.2 Strengthen cooperation between tax enterprises. The national tax authorities and enterprises belong to the taxpayers and taxpayers respectively, so both are indispensable participants in tax management activities. Therefore, if enterprises want to correctly understand the adjustment direction of the national tax policy and the content of the new policy, it is necessary to get in touch with the tax authorities in a timely manner, and through more communication and understanding, deeply grasp the principles and direction of the national tax policy, On the understanding of many new tax policies, we should pay attention to soliciting the opinions of the national tax authorities, listen to them to make reasonable explanations, avoid the ambiguity and risks caused by our own understanding, fully clarify the content and scope of the new tax policies issued by the country, and correctly grasp the principle and direction of tax policies, so as to effectively reduce the risks caused by the deviation of tax administrative law enforcement, Fully protect the interests of enterprises. 3.3 Establish an effective internal control system. To do a good job in tax planning, enterprises should not only focus on how to scientifically formulate the planning plan, but also pay attention to the management of the implementation of the tax planning plan. Enterprises should build effective internal control measures, supervise and manage the implementation process of the tax planning plan, and timely find and reach the problems in the implementation of the plan, Understand and deal with the reasons for the ineffective implementation of the plan in a timely manner, formulate supporting internal control measures for the implementation of the plan according to the principle of equal responsibility and rights, implement the responsibility to the micro level, and ensure the smooth implementation of the tax planning plan through the development of an effective accountability mechanism, so as to make the tax planning activities of enterprises have high quality and efficiency, Reduce risk losses in execution. 3.4 Improve the professional quality of management personnel. Enterprises should select professionals with high financial work experience and management experience, in-depth understanding of national tax laws and regulations, and understanding of risk management to be responsible for tax planning, and build a high-quality and professional tax planning team, so as to make the tax planning work of enterprises have a high quality and level. If there is a lack of such professionals in the enterprise, an internal training mechanism can be set up to assign financial personnel or management personnel to participate in professional training in tax planning. Through further study, the internal personnel of the enterprise can master the necessary professional knowledge in tax planning, so that their ability and quality can meet the requirements of tax planning, and the professional level of management personnel can be improved, Only in this way can the tax planning work of enterprises have higher quality and efficiency.
4 Example analysis
In August 2017, an enterprise needed a transportation service, and now the enterprise has three options. If the enterprise chooses a transportation unit with general taxpayer qualification to be responsible for providing transportation services. If it is enterprise A, enterprise A can provide value-added tax invoices for the enterprise. Therefore, if the total price and tax of the enterprise is 10000 yuan. In addition, if the enterprise chooses small-scale taxpayers as transport service providers. If it is Enterprise B, Enterprise B cannot provide VAT invoices for enterprises, but can only provide ordinary invoices. The total amount including tax is 10000 yuan. Another transportation company is also a small-scale taxpayer. If it is set up as enterprise C, it can only provide ordinary invoices, but it can provide preferential transportation fees for enterprises. The price of its transportation services is 8500 yuan. It is assumed that the urban construction tax rate to be paid by enterprises is 7%, and the collection rate of education surtax is 3%. If the enterprise chooses to cooperate with enterprise A, the input tax that can be deducted by the enterprise is 10000/1.11 * 0.11=990.99 yuan. In addition, the taxes and surcharges that the enterprise can underpay are 99.10 yuan, so the actual freight paid is 10000 － 990.99 － 99.10=8909.91 yuan. If the enterprise chooses to cooperate with enterprise B, because it only has ordinary invoices and cannot provide VAT invoices, the input tax of the enterprise cannot be deducted. In this case, the transportation cost that the enterprise needs to pay is 10000 yuan. But if enterprise chooses to cooperate with enterprise C, although enterprise C cannot provide value-added tax invoices and its input tax cannot be deducted, its freight is low, only 8500 yuan, so it is still lower than the transportation costs of enterprise A and enterprise B. From the perspective of pure expenses, Enterprise C should naturally be included in the preference, but it is also necessary to examine whether the quality of transportation services of enterprise C meets the requirements of enterprise regulations. If the cost of low freight is the decline of transportation quality, enterprises may lose more than they gain, and face greater risk losses. Therefore, through comparison and comprehensive consideration, fully study all aspects of factors, Only in this way can the enterprise make a scientific tax planning plan, and on the premise of ensuring the operation quality and stability of the enterprise, can the enterprise reduce expenses and better protect the enterprise's benefits.
Part 7: Model of Business Planning Scheme
[Key words] Countermeasures for tax planning problems
Tax planning mainly refers to the tax planning and selection made by taxpayers in advance through planning and arrangement, which is most conducive to the realization of their own business objectives, in order to maximize the economic benefits of enterprises, under the constraints of various objective conditions such as the guidance of domestic and foreign relevant tax policies, income, tax burden, business strategy of enterprises and the current situation of enterprise development, Improve the core competitiveness of enterprises. Tax planning is essentially an enterprise behavior under the condition of market economy. Tax planning can be regarded as a management decision of an enterprise, with the purpose of making full use of various resources of the enterprise, reducing the operating cost of the enterprise to the maximum extent without affecting the solvency of the enterprise. On the premise of not violating national laws and regulations, especially various tax laws, Maximize the economic interests of enterprises.
1、 The role of tax planning
Effective tax planning can reduce the production and operation costs of enterprises, expand the profit space of enterprises, and improve the core competitiveness of enterprises in the industry.
（1） Tax planning can improve the management level of enterprises
The most important purpose of tax planning is to maximize the interests of enterprises. According to modern management theory, in order to maximize profits, enterprises must strengthen management in human resources, administration, procurement, marketing, research and development and other aspects of the enterprise, and constantly reduce the operating costs of the enterprise through management. Tax planning can effectively improve the level of enterprise financial management.
1. Improve the quality of financial personnel. The specific implementer of tax planning is the financial personnel of the enterprise, and the leaders of the enterprise can only play a guiding role. How to carry out effective tax planning is completed by the financial management personnel, which puts forward higher requirements for the working ability and quality of financial personnel.
2. Promote scientific financial decision-making of enterprises. Both business decisions and financial management decisions of enterprises need to be standardized, programmed and scientific to ensure that these decisions can promote the smooth operation of enterprises. Tax planning helps to improve the scientificity of financial forecasting, planning and decision-making of enterprises.
（2） Tax planning can optimize the time value of funds
The operating resources of enterprises are limited, especially the capital problem is one of the most important factors affecting the development of enterprises. Funds are time bound and have strong time value. Different payment times of the same tax may have different impacts on enterprises. For example, if the market interest rate keeps rising and the enterprise delays paying taxes, it will be beneficial for the enterprise. Moreover, the later the enterprise pays taxes, the greater the benefit it will get, and vice versa, without additional fines.
2、 Problems in Tax Planning in China
（1） Unilateral pursuit of local interests
Tax planning needs to be considered from the perspective of long-term development of enterprises. However, most enterprises in China seldom consider tax planning from the overall perspective of enterprise development, and one-sided pursuit of departmental interests and phased interests fails to maximize the overall interests of enterprises. The failure of many tax planning plans is due to the conflict of interest between tax planning plans within the enterprise or between different departments within the group organization, which leads to the decline of the overall interests of the enterprise. Therefore, if an enterprise wants to maximize its interests through tax planning, it must stand in a higher position and plan in an all-round way. Even in some cases, it can sacrifice the interests of individual departments to maximize the overall interests of the enterprise. This is the significance of tax planning.
（2） The professional level of tax planning is low
Tax planning has basically reached a consensus in China's theoretical circles, and research achievements in recent years have also appeared in various academic journals. However, it has not attracted enough attention in enterprises. Most enterprises have not set up a special tax planning organization, and tax planning is basically a formality, which has not been able to guarantee the effective development of tax planning from an organizational perspective. Most of the understanding of enterprise tax planning is still at the level of reducing tax burden. To achieve the purpose of tax planning, it is necessary to improve the level of tax planning of enterprises.
（3） Ignoring the risk of tax planning
The purpose of tax planning is to maximize the interests of enterprises. However, tax planning is also a combination of risks and opportunities. When conducting tax planning, enterprise managers often first consider what benefits can be brought to the enterprise after the success of tax planning, without forming the awareness of what risks will be brought after the failure of tax planning. In the actual business practice, not all tax planning can promote the maximization of enterprise interests, and there are many examples of tax planning failures. Because the business environment of the enterprise is constantly developing and changing, the original tax planning plan is not necessarily suitable for the changes in market development, and in some cases, it may even have a negative impact on the enterprise. The author found that the main reasons for the risk of tax planning are: the difference in understanding between taxpayers and tax authorities, the investment distortion caused by tax planning and the subjectivity of tax planning.
3、 Countermeasures to improve the level of tax planning
Tax planning has certain risks, but as long as the enterprise can formulate an appropriate tax planning plan according to its own development and adjust the plan in time according to the changes in the external environment, tax planning can help the enterprise to maximize its interests.
（1） Establish an early warning mechanism for tax planning
Both ordinary taxpayers and professional tax planners must face up to the objective existence of tax planning risks. Enterprises should have a strong sense of risk and establish an early warning mechanism for tax planning. We should be aware that the internal and external environment of enterprise production and operation is constantly changing, and tax planning risks are everywhere. Through the use of advanced network equipment, a set of scientific and fast tax planning early warning mechanism can be established to realize real-time monitoring of potential risks. Once an emergency occurs, it can be handled in a timely manner to minimize the loss of the enterprise. The early warning mechanism of tax planning should fully consider the two functions of information collection and risk control to ensure that the early warning mechanism can truly play a role in monitoring risks.
（2） Coordinate the relationship with tax authorities
The smooth implementation of tax planning is closely related to the local tax authorities. From a large number of tax planning cases, if the tax planning plan cannot adapt to the management of the competent tax authorities, or if the tax planning plan is not recognized by the competent authorities, the implementation of the tax planning plan will be difficult, difficult to achieve the desired effect, and impossible to maximize the interests of the enterprise. It can be seen that strengthening the relationship with the local tax authorities and fully understanding the characteristics of the local tax authorities are of great significance for the realization of the purpose of tax planning.
（3） Pay attention to the long-term and overall interests of the enterprise
Tax planning should be an important part of financial management, and its goal should be to serve the overall business objectives of enterprises. Tax planning must be incorporated into the overall business investment and development strategy of the enterprise, and cannot be considered only from one perspective, that is, tax planning is to reduce the overall tax burden of the enterprise. Therefore, tax planning should pay attention to comprehensiveness. For example, if there are a variety of tax planning plans to choose from, the best plan is to maximize the overall and long-term interests of the enterprise's profits, not only in the perspective of immediate economic interests and local interests.
（4） Improve the scientificity of tax planning
The formulation of the tax planning plan should have appropriate flexibility to achieve the purpose of adapting the tax planning plan to the changes of the national tax system, tax law and relevant policies. Tax planning involves law, accounting, finance and enterprise management, and is highly professional, so it must be operated by professional personnel. Tax planning needs scientific and systematic guidance, otherwise it will be difficult to achieve the desired results.
Main references:
Part 8: Model of Business Planning Scheme
Key words: pharmaceutical enterprise value-added tax planning decision analysis
CLC No.: F810.42 Document Identification Code: A
1 Theoretical overview of enterprise value-added tax planning
1.1 Definition of VAT
Value added tax is a kind of turnover tax that commercial enterprises or processing and manufacturing enterprises in China obtain sales and implement tax deduction in terms of their economic value-added links. [1] Among the various taxes of enterprises, VAT is the largest tax source with high tax rate and wide range, so VAT tax planning plays an important role in the process of reducing the tax burden of enterprises. [1]
1.2 Concept of VAT tax planning
According to the meaning of tax planning, the concept can be summed up as: use the threshold, tax relief, etc., to delay or reduce the tax burden of enterprises through legitimate and reasonable planning of their business activities. The tax burden of enterprises has been reduced, and the profit after tax has also been increased, so as to achieve the goal of maximizing the value of enterprises. [2] In order to better reduce the burden on enterprises, the replacement of business tax with VAT has been fully implemented since April 2016, which further reflects the far-reaching significance of VAT tax planning.
The VAT tax planning scheme needs specific analysis and design of specific business activities. The planning itself is a process of game between the two parties. In the process of investment, financing and operation, we should design a variety of schemes based on the factors such as VAT threshold, tax reduction and exemption, and national policies, and find out that the scheme that maximizes the enterprise value or cash inflow is the optimal scheme.
2. Thoughts on the tax planning of enterprise value-added tax
2.1 Planning of VAT taxpayer status
There are two identities of VAT taxpayer: one is small-scale taxpayer with imperfect enterprise system and small economic scale of the company, and the other is general taxpayer with sound enterprise system and a certain economic scale of the company. The difference is that ordinary taxpayers can implement the tax deduction system, that is, the balance of the input tax of goods minus the sales volume of goods. In comparison, the tax deduction system is not suitable for small-scale taxpayers. Instead, the tax is calculated according to 3% of the sales volume and the tax collection rate. Simple taxation and small-scale taxpayers' tax planning can achieve the purpose of reducing tax.
2.2 VAT planning through separation or decentralized operation
Regardless of the size of the company, as long as the system is complete, it can use different products and different production links to conduct separate tax accounting and enjoy preferential tax policies. For the transportation department replacing business tax with VAT, a separate accounting department can be set up. Small scale taxpayers can be exempted from VAT, taxes and surcharges if their monthly turnover does not exceed 30000 yuan and their quarterly turnover does not exceed 90000 yuan.
2.3 VAT planning through consolidation
Merger planning. Small scale taxpayers can start from the growth rate. If the growth rate is not high and the customers are mainly ordinary taxpayers, they can combine with several similar small-scale taxpayers to expand the scale to ordinary taxpayers, which is conducive to reducing the tax burden. Small low profit enterprises pay taxes according to the simple tax collection system and do not enjoy the purchase and output deduction system. However, they can enjoy the purchase and output deduction system if they become ordinary taxpayers through merger. The growth rate is high and the customers are mainly ordinary taxpayers. The output tax and input tax of enterprises are offset, and the actually paid VAT will also be reduced. [5]
2.4 Use of preferential tax policies
In the process of enterprise operation and management, various preferential tax policies are involved. We should make full use of the preferential tax policies to reduce the tax burden. When conducting business activities, we can first understand and consider relevant preferential policies, make full use of the preferential tax policies of VAT, minimize costs and minimize risks. The coverage of the current preferential tax policies for value-added tax is gradually extended. Small low profit enterprises, high-tech industries, agriculture, environmental protection industries, etc., which are strongly supported by the state, enjoy preferential tax policies. These preferential policies are combined with the strategic objectives of enterprises to reduce the tax burden in a reasonable and legal environment.
3. Empirical analysis of value-added tax planning for pharmaceutical enterprises
3.1 EW Pharmaceutical Company Profile
EW Pharmaceutical Co., Ltd., founded in 1946, is a pharmaceutical enterprise specializing in drug manufacturing. It enjoys a leading position in the pharmaceutical field and is the production and export base of pharmaceutical products in China.
With total assets of 3.5 billion yuan, the company has expanded year by year, with more than 6000 employees and sales revenue of more than 2 billion yuan every year. The company has the nation's leading enterprise technology center - pharmaceutical industry design institute, research institute, quality inspection control center, computing center and other departments, and can directly negotiate with foreign companies. The company mainly produces raw materials of common drugs and rare and powerful drugs. The products are sold all over the country, and the marketing network is all over the world.
3.2 Analysis on the status quo of VAT tax planning of EW Pharmaceutical Company
3.2.1 Analysis of EW Pharmaceutical Company's business status
Among many industries, the pharmaceutical industry is one of the international industries and one of the sunrise industries with the fastest growth in world output value. However, with the development of economic globalization and China's entry into WTO, the domestic pharmaceutical market has begun to flourish. EW Pharmaceutical Company has the following characteristics: the product structure (distribution) is relatively simple, there is no too complex process, but it has a strong dependence on patents (formulas). The distribution mode is generally used for sales, which is an effective sales mode with a wide range of sales, but the product sales are relatively irregular. The products are necessities of life, with a wide range of consumers, and the enterprises are not subject to social and economic fluctuations.
3.2.2 Analysis of EW Company's current VAT tax planning scheme
Tax planning can combine the strategic idea of VAT tax planning with the specific business activities of EW Company to formulate the most appropriate VAT tax planning plan for different aspects of the company's business activities, so as to achieve the goal of maximizing the value of the enterprise.
VAT tax planning for procurement business: EW Company needs to purchase a large number of raw materials of Chinese herbal medicine every year to produce Chinese herbal medicine. A considerable part of them are primary agricultural products. This is particularly prominent in the basic production of EW Company. Therefore, tax exemption policy should be used as far as possible to plan in the procurement link and select reasonable procurement objects.
Marketing supports Deng Ao: Tax burden shifting is the most commonly used method for enterprises to reduce output tax by reducing sales prices. But if you reduce your income, your profits will also decrease. In the sales link, if the profit is not reduced, the most effective way is to reduce the sales expense and pass it on to the buyer. Tax burden transfer is an effective method. EW Company can transfer the sales expenses to the buyer, and also transfer the profits to the buyer. The main solutions are:
Tax planning of transportation equivalent expenses: EW company has prepaid freight equivalent expenses that account for a considerable proportion of the total turnover every year. If it is outsourced to a separate transportation company, it will greatly transfer the expenses, reduce the tax burden and save costs.
VAT tax planning for sales on a commission basis: In EW's sales mode, different settlement methods for sales on a commission basis will result in different VAT and surtax payments. Reasonably design the sales on a commission basis, such as entrusting major, medium and small businesses to sell drugs on a commission basis. This choice is a sales on a commission basis without affecting the after tax profits. VAT tax planning can start from the point of consignment. All major pharmaceutical enterprises will have powerful dealers. EW Company also cooperates with pharmaceutical businesses in various regions. The company adopts the method of consignment sales, and the income obtained accounts for 5% of the total income. The general way of charging commission is: first, direct discount; Second, buy one get one free. The tax basis is different for different promotion methods.
3.3 Optimal scheme design of EW pharmaceutical value-added tax planning
Through specific analysis of various plans, and in combination with the implementation of the current policy of replacing business tax with VAT, several VAT tax payment improvement plans can be designed according to the current tax planning status of EW Pharmaceutical Company, as follows:
3.3.1 VAT tax planning scheme and optimal decision for procurement business
EW Company purchases three kinds of primary processed medicinal materials A, B and C in rural areas of Henan, Shaanxi, Hubei, etc. for the production of a certain traditional Chinese medicine every year. According to the market forecast, the demand for this drug will continue to grow in recent years, and the purchase of these drug raw materials will also be more urgent.
Taxpayers who purchase agricultural products produced by farmers for initial processing can be taxed at 13% of the amount certified by the receipt. For the primary processed medicinal materials purchased by EW Company from farmers around the country, the processed medicinal materials do not belong to the primary processed agricultural products due to the national preferential agricultural policy, and input tax deduction cannot be made in the accounting process. EW Pharmaceutical can change its strategy, directly purchase raw materials for initial processing within the company, and enjoy tax incentives while reducing costs. The specific plan can purchase a screening machine, which can deduct 13% of the input tax by the amount listed in the purchase voucher, as shown in Table 1.
The number and amount of procurement predicted according to the above scheme are shown in Table 2.
Table 3 shows the comparison and prediction of various schemes.
It can be seen from Table 3 that if the Company adopts Scheme (II), the tax payable can be reduced to a large extent, and the annual income of the Company will also increase. The annual purchase and sales tax deduction of 664300 yuan can reduce the tax by 205500 yuan and increase the profit by 822200 yuan. With the help of tax preference, the enterprise successfully reduced the tax cost and solved the problem of tax deduction.
3.3.2 Tax planning scheme and optimal decision of transportation equivalent expenses in sales business
EW's revenue in 2016 was 22.189 million yuan. In order to promote sales, the company was responsible for transportation and charging. A total of 7.78 million yuan of transportation fees are collected every year. Transportation fees are out of price fees, which should be included in sales to pay VAT, and there is no corresponding input tax. Without affecting sales, the company uses batch calculation and other technologies to register a wholly-owned storage and transportation subsidiary - ENJ Storage and Transportation Company. Due to the policy of replacing business tax with VAT, I was responsible for all the transportation business of EW Company, and then charged transportation and other fees for additional accounting. ENJ storage and transportation company is a logistics company, and 11% VAT is applicable. Based on this analysis, the transportation cost tax planning plan designed by the company is shown in Table 4.
The comparison of various schemes is shown in Table 5.
It can be seen from Table 5 that if the company adopts Scheme II, it will bear 27.9 yuan less tax burden each year, which will reduce the tax burden by 24.4%. Of course, the cost of establishing a subsidiary will also increase, so the establishment cost should be considered. Since EW Pharmaceutical's out of price expenses account for a relatively high proportion of revenue, and the cost increase is relatively small, Scheme (II) is feasible. Set up a subsidiary for independent accounting and enjoy the policy.
3.3.3 VAT tax planning scheme and optimal decision of sales settlement method
There are several situations for the recovery of sales funds in China's medical and pharmaceutical market: the payment for goods is settled in the way of long delivery and settlement time, which can delay the payment of taxes; Settle the payment for goods in the near future after picking up the goods to speed up tax payment; There are also methods of regular settlement of pharmaceuticals, and settlement of payment for goods after sales. The length of settlement time affects the occurrence time of tax payment, resulting in the same amount of tax paid and different time value of funds. Time value is an important financial policy of large enterprises. Therefore, the planning of settlement method is based on the fact that the goods are sold for a short time, and the funds will be withdrawn soon. Therefore, it is better to adopt the direct collection method for contracts; If the turnover of funds operated by the other company is not good, and the goods cannot be withdrawn quickly after picking up, even bad debts occur, when both parties sign a contract, they should first consider whether the funds can be recovered as soon as possible, and try to use installment collection to move the tax liability backward.
3.3.4 Tax planning scheme and optimal decision of consignment sales
The new drugs developed by EW Company are distributed to dealers and merchants in major, small and medium-sized cities across the country. There are mainly two ways: payment of handling fees and deemed buyout. No matter which way is used, the time when the tax liability occurs is the time of the consignment list. However, if the prices are different, the handling methods of handling fees will be different, so will the taxes. Relevant information is shown in Table 6.
The comparison of various schemes is shown in Table 7.
It can be seen from the two plans that EW Company can reduce the tax by 76500 yuan, and accordingly, the additional tax will be reduced by 6700 yuan. The use of deduction technology has reduced the amount of tax payable.
3.3.5 Tax planning scheme and optimal decision of promotion mode selection
In the fierce economic competition, usually all kinds of celebrations and promotions are popular with large pharmacies, and a large pharmacy invites EW Company to participate. There are two ways to participate in the activity: discount sales and buy one get one free. The sales method of "buy one give one" is adopted, and the tax basis is the sum of the value of the gift goods and the value of the sold goods; In this way of sales, you can indicate on the same invoice separately, and tax is calculated according to the balance after discount. EW Company has a daily turnover of 200000 yuan (tax included), with a profit margin of 30%. The planning plan can be specifically designed as follows. According to the promotion method, the predicted data is shown in Table 8 (urban construction tax and education surtax are not considered temporarily).
The comparison of various schemes is shown in Table 9.
It can be seen from the comparison of the two schemes that the income from the use of I one free one will increase, the tax will also increase, and the profit will also decrease. The use of discount sales will result in less income, less tax, and higher after tax profit. Therefore, the scheme of discount sales is better.
In short, VAT is the largest tax burden for pharmaceutical enterprises, with high tax rate and wide range. VAT tax planning is a process of game between tax parties. Rationally select the optimal tax planning scheme, plan as a whole within the scope permitted by national laws, reduce the tax burden, and maximize the profits of enterprises. Design a reasonable tax planning scheme, let more pharmaceutical enterprises seek their own tax planning scheme, reduce the VAT tax burden, and thus reduce the industry tax burden, which will be more conducive to the prosperity and development of the pharmaceutical industry.
reference:
Part 9: Model of Business Planning Scheme
I estimate that this new marketing model introduction campaign will take nine months. In the mind of the leader, the service fee will not exceed five figures, nor can it be said that others do not respect the professionalism of marketing planning experts. He has his logical thinking:
1. This new marketing model has been practiced by our marketing planning organization in the past two years;
2. It has gained a lot of valuable practical experience, so it is easy to operate;
3. Many details are readily available, such as workflow, key performance indicators, solutions to hidden problems, etc;
4. It doesn't need to start from scratch like a new case, so it should be cheaper.
Think about the truth of others, virgins' first night has always been sold very expensive. However, enterprises seek marketing planning agencies to serve, not for the first night, but for practical results! So I think this leader deviated from the original intention of marketing planning and needs to be corrected.
A professional marketing planning organization is like an expert clinic of a hospital to an enterprise. Why do you spend more money and wait in long lines at the expert clinic when you go to the hospital to register, or even nod and bow to the experts? Because you know, experts have rich experience and more profound and accurate understanding of diseases, which can more effectively cure your disease.
The evaluation of marketing planning organizations should also be like this. The planners' years of experience and knowledge accumulation, professional skills and enemy fighting skills are the wealth of enterprises, especially the marketing programs that have been tested by practice, after effectively connecting with the enterprise resources and the market, are the marketing programs suitable for the enterprise's market operation. For marketing planning organizations, the more cases they have done and the more enterprises they have experienced, the higher their ability to solve problems will be.
Marketing planning is an intellectual industry, which has a high degree of professionalism, more like traditional Chinese medicine, which needs medication experience, and belongs to practical science. Therefore, I have to emphasize that enterprises should find marketing planning experts, who must find skilled ones. Do not try to be an aesthetic pervert, but stress "virgin plot". My view on marketing planning is highly clear: effectiveness is the absolute truth!
So why do customers have such low-level questions? Out of the consideration of "being is reasonable". I found that behind the event, there was something that was ignored by the marketing planner, which made me feel ashamed of my responsibility in the process of thinking.
Shame 1: Why do some customers think so about us? Is there a gap in customer recognition or is our work not professional enough?
Since expert clinics can be widely recognized by patients and consciously implemented, why not in the marketing planning industry? Is it the lack of uniform standards in the whole industry that causes the good and bad in the industry to be mixed? Or do we lack thinking about customers when serving customers? When the customer has questions, there must be some details that make the customer hesitate. The customer's performance is just the tip of the iceberg. We have not yet discovered the internal reason. My reflection is as follows:
1. Patients seek experts in order to relieve their own body pain and even save lives. All things are personal, and they can't do it without their own efforts. The enterprise is either national or boss. The first contact with the marketing planning organization is very few. A lot of information is completed through this intermediary. There is a great risk. They may only represent personal views, or they may pass the wrong information to the company's decision-makers. This communication gap will bring a lot of communication responsibilities, rights The benefits are not equal, so in future customer communication, we must find the right person who can make decisions and be responsible.
2. When making a proposal for an enterprise, an early warning should be given to the enterprise. In fact, running a business is like gambling. Business decisions mean risks. The marketing planner should let the business owner know what the best and worst results are so that he can measure whether it is worth doing.
Shame 2: Is the self positioning of the marketing planning organization in place?
In the 20th century, enterprises that went to marketing planning companies were quite devout, and they often had to make an appointment to see them. And battalion
All the conversations of marketing planners are paid, ranging from hundreds of dollars per hour to tens of thousands. But now the opposite is true. Enterprises are the masters, and those who play marketing planning become grandchildren.
The reasons for this result are also obvious:
1. Any company dares to engage in integrated marketing planning, and even advertises that "30000 yuan can be used as an integrated communication scheme"; What kind of plan is this? Is the integrated communication program to help your company sell media? There are not as many so-called planning companies as there are. As industry practitioners, I believe they have not understood the difference between marketing planning and advertising creativity. Can this situation not make the industry image stink? It is reasonable for enterprises to have questions about marketing planning companies.
2. Customers lack a high level of understanding of marketing planning. They always think that those who play marketing planning are fooling. They can't "ensure the birth of a son" for enterprises. Some enterprises even want to use marketing planning experts for ideas and schemes. It's not the customer's fault. It's not easy for others to survive. Who doesn't want to have a "free lunch"?
