From the professional basis of tax planning, tax planning needs to control solid professional knowledge of tax law. From the implementation process of tax planning, demand and multi-sectoral communication are harmonious. Therefore, we can think that the successful tax planning is the unity of technology and art.
税务谋划的根底是税法“技术”，税务谋划落地则是一门实操的“艺术”，税务谋划应具有合法性，或少不违法，这是讨论税务谋划的前提和根底。
Tax planning is based on the "technology" of tax law, while the landing of tax planning is a practical "art". Tax planning should be legitimate, or at least not illegal, which is the premise and foundation of discussing tax planning.
合法性能够分为两个层面：一是方式合法性，相关买卖的布置以及征税申报、减免、优惠契合相关税收法律、法规的规则;二是本质合法性，经济买卖的性质以及征税契合本质课税规范、与税收立法目的相契合。典型的违法谋划有以下几类：
The legitimacy can be divided into two levels: one is the legitimacy of the way, the arrangement of relevant business and tax declaration, reduction and exemption, preferential agreements with the rules of relevant tax laws and regulations; the other is the intrinsic legitimacy, the nature of economic transactions and taxation agrees with the intrinsic taxation norms and the purpose of tax legislation. Typical illegal schemes fall into the following categories:
1、名为谋划，实为财务造假。财务和税务虽有千丝万缕的联络，但是实质上分属不同的体系，应用“两套账”、“做假账”等财务核算停止的“税务谋划”，是违背会计法和税法规则的。
1. It's called conspiracy. It's actually financial fraud. Although finance and taxation are inextricably linked, they belong to different systems in essence. It is against the rules of accounting law and taxation law to apply "two sets of accounts" and "fraudulent accounts" to stop the "tax planning" of financial accounting.
2、合同谋划。买卖既定的状况下，买卖双方“协作”从买卖合同上停止“谋划”，玩文字游戏，实践上破绽百出，很容易被税务机关识破。
2. Contract planning. Under the established situation, the buyer and seller "cooperate" to stop "planning" from the sales contract and play word games, which is very flawed in practice and easy to be recognized by the tax authorities.
3、不入账户，实为逃税。私设或乱用账户，转移运营收益，或者直接以借款等名义转移到离岸账户。
3. Failure to enter an account is tax evasion. Private or misuse of accounts, transfer of operating income, or transfer directly to offshore accounts in the name of loans.
4、发票“谋划”。“发票”市场的“繁荣”，既有以票控税的制度性缘由，也有实践监管难度大的理想窘境。需求提示的是，发票“谋划”风险日益增加，特别是触及增值税专用发票，会涉嫌刑事义务。
4. Invoice "conspiracy". The "prosperity" of the invoice market is due to both the institutional reasons of controlling tax by invoice and the ideal dilemma of difficult supervision in practice. Demand prompts that the risk of invoice "planning" is increasing, especially when it comes to VAT invoices, it will be suspected of criminal obligations.
5、骗取税收优惠资历。局部企业经过提交虚假资料、应用权利寻租、或应用税收优惠备案制变革的便利等骗取税收优惠资历，需求提示的是，现行税收优惠管理曾经从前端走向中后端，税务核对将会越来越多，税收优惠申请，征税人对报送资料的真实性和合法性承当义务。
5. Deceive preferential tax qualifications. After submitting false information, applying the right to rent-seeking, or using the convenience of the reform of the tax preferential record system, some enterprises defrauded tax preferential qualifications. The demand hints that the current tax preferential management has moved from the front end to the middle and back end. Tax verification will be more and more. Tax preferential applications will be more and more. Taxpayers should undertake the obligation of authenticity and legitimacy of the information submitted.
胜利的税务谋划落地才是关键。随同“金三”的上线和不时优化，税务谋划外在的“合理性”风险凸显，也应惹起企业的关注。
Successful tax planning is the key. Along with the overall line of "Jinsan" and optimization from time to time, the external "rationality" risk of tax planning is highlighted, which should also attract the attention of enterprises.
一是应有合理商业目的。依据《企业所得税法施行条例》百二十条，不具有合理商业目的是指“以减少、免除或者推延交纳税款为主要目的”，但是，由于税法对“合理商业目的”界定的笼统性决议了其在实操中价值十分有限。
First, there should be reasonable commercial purposes. According to Article 120 of the Regulations for the Implementation of the Enterprise Income Tax Law, there is no reasonable commercial purpose, which means "reducing, exempting or delaying the payment of taxes as the main purpose". However, because of the general definition of "reasonable commercial purpose" in the Tax Law, its practical value is very limited.
二是要关注实践税负率。与“合理商业目的”的判别相比拟，一个更具有实践价值的指标是企业的实践税负率，假如企业(或一项业务)的实践税负率触碰了税务机关设定的戒备线，将会引发税务机关的高度关注。典型的如，高利润房地产项目，土增税征税申报额却很低。
Second, we should pay attention to the practical tax burden rate. Comparing with the judgment of "reasonable business purpose", a more practical index is the practical tax burden rate of enterprises. If the practical tax burden rate of enterprises (or a business) touches the guard line set by tax authorities, it will arouse the high attention of tax authorities. Typically, for high-profit real estate projects, the amount of tax declaration is very low.
理论中，何为“合理商业目的”、“合理税负率”是很难用税法停止界定的，更多的依赖于征税人和税务征管机关的实践操作，其间也带有很大的博弈颜色，从这个角度，税务谋划需求丰厚的实操经历，是一门实操的“艺术”。
In theory, it is very difficult to define "reasonable business purpose" and "reasonable tax burden rate" by tax law. It depends more on the practical operation of taxpayers and tax collection and management organs, which also has a great game color. From this point of view, tax planning needs rich practical experience, which is a practical "art".
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