摘要：Tax planning generally refers to engineering the business processes andtransactions that taxpayers in the tax obligation of a minimum amount but stillwithin the framework of tax regulation. Tax evasion (tax avoidance) isbasically to control by pressing and at the lowest possible amount of taxes thatachieve the minimum number, as long as not violating existing regulationsEvery company seeks to achieve the level of profit / earnings optimally. In thecost reduction efforts is required of a good planning of the dimensions of cost, inorder to achieve an optimum level of profit One dimension is the costs thecompany incurred costs in relation to employee compensation in the form ofentertainment expenses, promotional costs, and health and welfare costs. Basedon the results of data processing and discussion of research results it is indicatethat tax planning for entertainment costs, promotional costs, and health andwelfare costs affect the tax burden for 22.50% with tax planning, the incometax is payable and income taxes the company paid less to smaller, so thecompany has more funds to develop and to fund other businesses.
