税收筹划

i. 简介 Introduction

税收筹划又称为纳税筹划，是指在遵循菲律宾税收法律的情况下，为实现企业价值最大化或股东权益最大化，通过对经营、投资、理财等事项的安排和策划，以充分利用菲律宾税法所提供的包括减免税在内的一切优惠，对多种纳税方案进行优化选择的一种财务管理活动。
在菲律宾经营企业，进行税收筹划，具有非常重要的意义：（1）有利于增加企业可支配收入；（2）有利于企业获得税收优惠及延期纳税的好处；（3）有利于企业正确进行投资、生产经营决策，获得最大化的税收利益；（4）有利于企业减少或避免税务处罚。

Tax planning, refers to the use of The Philippines tax law through arrangements and planning of operations, investment, wealth management and other matters in order to maximize corporate value or maximize shareholders’ equity in compliance with The Philippines tax laws. All financial incentives, including tax relief and tax holidays, are utilized or applied into the financial management to optimize tax payment options and ensure tax efficacy.

It is of great significance and benefit for companies operating in the target countries to carry out tax planning: (1) to increase disposable income of enterprises; (2) to obtain tax incentives and the benefits of deferred taxation; (3) to arrive at sound investment, production, and management decisions in order to maximize tax benefits; (4) to reduce or avoid tax penalties.

ii. 服务内容 Services Content

1、在菲律宾法律允许的前提下，指导企业，通过成本核算方法、计算程序、费用分摊、利润分配等一系列方法，使成本、费用和利润达到最佳值，实现减轻税负的目的。具体方法包括：（1）存货计价方法选择；（2）折旧方法的选择；（3）费用列支的选择，等等。

2、指导企业用足税收优惠政策：企业充分利用这些优惠政策，可以在一定程度内达到税收减免效果。

3、指导企业在筹资、投资、出售或者购买资产的过程中，合理运用菲律宾法律及国际法的规定，对涉税各要素进行优化选择，在合法合理的前提下，减少税收支出，最大化企业的经济效益。

4、协助企业加强与菲律宾税务部门的沟通交流，在税务机关核查的时候，代表企业解释和说明，与税务部门保持良好的工作关系，确保企业的税收筹划目标得以实现。

Under the permission of The Philippines’s law, the company shall be guided through a series of methods such as cost accounting methods, calculation procedures, cost sharing and profit distribution, so that the cost, cost and profit will reach the optimal value, and the purpose of reducing the tax burden will be realized. Specific methods include: (1) selection of inventory valuation methods; (2) selection of depreciation methods; (3) selection of expenses, etc.

Instructing companies to use tax incentives fully: enterprises can make full use of these preferential policies, so that achieve a certain degree of tax relief.

Instructing enterprises in the process of raising funds, investing, selling or purchasing assets, using the laws of the target countries and the provisions of international law rationally, and optimizing the selection of tax-related elements. Under the premise of legality and reasonableness, tax expenditures should be reduced and enterprises should be maximized for economic benefits.

Assisting companies to strengthen communication with tax authorities of The Philippines, explaining to them on behalf of the client-company when they are checking, maintaining a good working relationship with tax authorities, and ensuring that tax planning goals of enterprises are achieved.