临界点存在形式及在纳税筹划中的运用

Existing Forms of Critical Points and Their Application in Tax Planning

现行税法中临界点的存在形式可以归为四类:一是涉及纳税人身份判定的临界点,二是涉及税率运用的临界点,三是涉及税基确定的临界点,四是涉及税收优惠的临界点。纳税人如果能够了解临界点的存在形式,把握税法的边界设置原理,综合运用临界点筹划方法,就可能达成降低税收负担,实现财务利益最大化的目的。临界点在纳税筹划中的运用一是可以通过企业合并、分立等手段控制销售规模的大小以合理选择纳税人身份;二是灵活运用税率,避开定价禁区;三是恰当确定税基;四是创造条件使其满足享受税收优惠的最低要求。

The existing forms of critical points in the current tax law can be categorized into four types which involve respectively taxpayer identification, tax rate choice, tax base determination and tax preferences. A taxpayer can reduce his tax burden and maximize financial benefits if he understands the existing forms of critical points, mas- ters the tax law boundary-setting principles and applies the critical point planning methods synthetically. The appli- cations of critical points in tax planning include choosing appropriate taxpayer identification by controlling the sales scale through enterprise merger and division, avoiding the pricing penalty zone through flexible tax rates, determi- ning the tax base properly, and creating conditions to meet the minimum requirements for tax preferences.