In other words, the purpose of tax planning is to reduce costs and increase efficiency for enterprises by sorting out policy preferences, making better accounts, reducing non-invoiced expenditures, and lowering tax expenditures under the premise of reasonableness and legality.
Reasonable corporate tax planning methods, common are:
-Taxpayer planning method: that is, taxpayer planning method is to carry out a reasonable definition of the taxpayer's identity and transformation, so that the taxpayer to bear the tax burden as far as possible to reduce to the minimum, or directly avoid to become a certain type of taxpayer.
-Tax base planning method: through the control of the tax base to achieve time tax savings, or over the decomposition of the tax base, so that the tax base from the form of a heavier tax burden into the form of a lighter tax burden, but also minimize the tax base to legally reduce the total amount of the tax base
-Tax planning method: through the proportional tax rate planning method to make the taxpayers to apply the lower tax rate; through the progressive tax rate planning to prevent the tax rate from climbing from personal income tax, land value added tax and so on to pay attention to the progressive rate of the taxpayers to prevent the tax rate from rising.
-Tax preference planning method: tax preference for special industries, specific areas, specific behaviors, and special periods. For example, the approved collection rate of the business park is very low, such as a series of tax incentives issued by the state after the epidemic.
-Accounting policy planning method: through apportionment planning and estimation planning to reduce the tax burden on enterprises.
-Tax burden shifting planning method: using price fluctuation and price decomposition to shift or avoid the tax burden
-Deferred tax planning method: postponing the recognition of income or paying expenses in advance
-Avoidance platform planning method: such as using the starting point, deduction limit, tax rate jumping thresholds, etc., to plan so as to make the tax rate lower or the preferential increase.
-Additionally, there are asset reorganization planning method and business transformation planning method.
Enterprise common necessary tax planning:
①Enterprise income tax planning: large intermediary fees - to solve the problem of the lack of expenditure, cost tickets, reasonable planning can also enjoy the tax incentives
②Enterprise VAT planning: to solve the problem of upstream and downstream deduction of the lack of special tickets, the input tickets serious lack of problems, reasonable planning to reduce the enterprise value-added tax planning: to solve the upstream and downstream deduction of the lack of special tickets, input tickets serious lack of problems, reasonable planning to reduce the overall tax burden of enterprises
3 ③ enterprise public-to-private tax-saving planning, shareholders dividends, tax planning - to solve the problem of reasonable optimization of the large amount of personal taxes;
4 enterprise salary, social security planning: Golden Tax IV, social security into the tax, not only to plan for a good tax audit wind control, but also reasonable Reduce labor costs;
5 enterprise disability insurance planning: the disabled are not placed in place, the need to pay disability insurance, how to through the third-party agencies without worrying about low-cost resettlement, how to apply for disability insurance reduction
6 enterprise personal income tax planning for high-paid staff
China has five categories of 28 tax types, good tax planning, cost reduction and efficiency is very necessary, the specifics of which can be found in the I understand in detail.