One, the tax depression transfer pricing method (tax depression)
Enterprises that take advantage of the way the tax depression, you can in the conditions of the government policy support, reasonable compliance to reduce the tax burden. In terms of the main mode of operation is through the transfer pricing of the business of the enterprise business profits to stay in the tax rate of low tax depression, so the tax is also to stay in the tax depression, so that the tax depression of the enterprise can enjoy the value-added tax, corporate income tax tax concessions.
Currently, many enterprises are tax saving through this model, such as the policy of minority, western development policy. Enterprises in tax depressions normal business tax, you can get tax incentives to return support.
1. Limited companies can enjoy the return ratio of 70%-90% of the local retained portion of the value-added tax (VAT) and income tax;
2. Individuals with sole proprietorships, they can enjoy the policy of 0.5%-2.1% of the approved income tax;
And the model of registered investment, is not required to enter and operate the business entity.
Second, the enterprise's tax structure
Enterprises in the tax planning will be faced with arranging the business structure of the enterprise. Apple's Irish Blue Sandwich structure is more typical, this principle is through the use of different countries and regions between the differences in tax laws and tax rates for the tax structure, used to achieve the profit to stay in the tax pits, to enjoy the effect of local tax incentives.
Of course, there are many areas where there are many tax incentives, and enterprises can effectively control tax risks by using this tax gap to reduce tax costs and optimize the business structure.
Third, the ability of tax planning
Enterprises in the tax planning on the basis of their own business investment, business and other activities to arrange for the adjustment, in order to achieve the purpose of not paying, or pay less tax.
But tax planning is not just about taxes, it also involves the business ah, the market, as well as the company's strategy and other aspects of the problem. Enterprise tax planning in the planning and actual operation of the stage there will be tax risks, so enterprises must be in reasonable compliance with the tax planning.
Case-by-case analysis, enterprises must be based on their own actual situation of tax planning, reasonable and compliant to help the operation of the enterprise to take off.