Reasonable tax avoidance by enterprises has been the problem that every accountant has to face, no boss is willing to pay more taxes, but have to pay taxes, therefore, how to reasonably avoid taxes is a proposition that every accountant needs to explore.
(A) simulation of tax assessment try
Tax authorities to implement tax assessment, enterprises should be assessed according to the tax authorities of the tax assessment method on their own, in order to find problems in a timely manner, be prepared to deal with. The following is an example of VAT.
The tax authorities assess VAT from four aspects.
Tax burden rate: compare the tax burden rate with the early warning value.
Value added tax burden rate: using (salary Profit Depreciation Tax) * VAT rate, the result obtained is compared with the actual VAT payable by the enterprise to find out whether it is underpaying VAT.
Input control: the maximum credit for business inputs = (cost of goods sold Inventories increased in the current year Payable decreased in the current year) * tax rate on major inputs Freight * 7%, if the business credit is greater than the above value, suggesting that there may be a problem with the inputs.
Input-output ratio: the input raw materials divided by the material consumption quota, measured at the finished product can be produced, the calculation of business income, and compared with the statement.
Enterprises use the above indicators to analyze, if found abnormal, it should be timely to analyze the reasons.
(B) deposit less can be late payment of taxes
Enterprises should be declared after the tax should be paid in a timely manner, but if the deposit is less can apply for late payment. What are the circumstances under which you can pay the tax late? The available bank deposit is not enough to pay the current salary, or not enough to pay the tax payable after paying the salary.
Note that available bank deposits do not include deposits for provident fund which cannot be paid by the enterprise, deposits designated by the state, and special deposits.
Current wages are the wages payable by the enterprise according to the wage system.
If any of the above situations occurs, the enterprise should apply in time and go through the procedure of deferring the payment of tax.
(C) No business also declared
Enterprise tax declaration is an obligation, regardless of whether the enterprise has taxes to pay. Enterprises may not have taxes to pay for various reasons, such as enterprises in the preparatory period; enterprises in the tax-exempt period; enterprises in the liquidation period; liquidation has not yet ended; enterprises due to unsatisfactory business, no tax income or gains. In these cases, the enterprise may not have tax to pay, but are required to file tax returns on time, there is no taxable tax returns is the so-called zero declaration. Zero filing is just a simple procedure. A simple procedure, if not, the tax authorities can impose a fine of 2000 yuan each time.
(D) deemed sales do not mess
Deemed sales is not actually sales are also subject to sales tax, there is no sales tax will undoubtedly increase the tax burden of enterprises. The sales should be regarded as the same as the sales tax will undoubtedly increase the tax burden of the enterprise. The company's main goal is to provide the best possible service to its customers, and the company's goal is to provide the best possible service to its customers, and to provide the best possible service to its customers, and to provide the best possible service to its customers.
There is a hotel, the boss usually receive guests are arranged in their own hotel meals, internal signing hospitality, basically every month there are a few single, a year cumulative total of more than 100,000 yuan. Accounting firm to audit, the requirements of this more than 100,000 deemed sales, pay sales tax.
In the business tax regulations, there are no provisions for treating the consumption of meals in one's own hotel as sales and paying business tax. The company will follow the accounting firm's fallacy, and will pay more tax.
The deemed sales should not be used indiscriminately.
(E) to see whether the loss of normal
There are a variety of losses in the production process, part of the input raw materials loss, part of the formation of products. In the value-added tax, normal loss of inputs can be deducted, non-normal loss of inputs can not be deducted, to be transferred out. Therefore, the normal division of normal loss and abnormal loss is very important to the enterprise tax.
A chemical plant, because of the hot weather, raw materials volatile part of the inventory caused by losses. The tax administrator believes that it is caused by natural disasters, which is a non-normal loss. This is also a case of injustice. The hot weather has not reached the level of a natural disaster, so how can it be said that it is an abnormal loss? Those who are unfamiliar with the tax rules will again pay the price.
(F) There are special rules for each industry
The tax regulations have general provisions, but also for special circumstances, special provisions for each industry. If you don't understand the special regulations of your own industry, you will suffer losses.
A newspaper publisher pays VAT on the sale of newspapers and business tax on advertising fees. Therefore, the printing of newspapers to obtain the inputs to be divided into two parts, part of the deductible, part of the non-deductible. How to divide? Answer: According to Article 23 of the Provisional Regulations for the Implementation of the VAT, it is divided according to the percentage of income. Poor newspaper company, the income from selling newspapers is small, and the income from advertisement fee is high, therefore, the input item is basically not deductible. In fact, the tax has rules ...... >>
How to reasonably avoid tax for small taxpaying enterprises?
Depends on which aspect of the tax you want to reduce.
Corporate income tax:
1, in the daily work life more accumulation of some expense tickets, such as tickets, stationery invoices, laundry supplies, copy paper, ink cartridges and other computer supplies and other kinds of expense invoices. Try to avoid meals, gifts and other expenses that are not fully tax deductible. In addition, many of the normal costs of the enterprise expenditure is no official invoice, only a receipt, so that the cost of expenditure to minimize. 2, wages, in accordance with the local enterprise income tax tax standards for the preparation of the wage table, of course, than the actual payment of wages (if more than the standard of the individual tax will have to pay the individual tax). In addition to receive wages, it is best to have a retirement certificate of the rehired staff, so that the number of people can be less by the number of people to pay the disability protection fund (about the number of employees minus the number of retired rehired * 400 yuan or so). Value-added tax
1, in the sale of goods, you can collect cash and do not want to formal invoices of the business to take an evasive attitude, into the current account, or may not be recorded processing. 2, in the purchase of goods, there is no formal invoices of goods, even if you buy a ticket to the funds of the expenditure of matching invoices, which can be done to increase the cost of reducing the gross profit. The above are just some simple tax avoidance methods.
What are the methods of reasonable tax avoidance for enterprises?
In fact, there is no such thing as reasonable tax avoidance from a legal perspective. It is generally accepted that tax saving is a legitimate behavior under the existing laws.
How can a general taxpayer enterprise reasonably avoid tax?
Tax avoidance refers to the taxpayer in the scope of the law, to take certain forms, methods and means to avoid or reduce the tax behavior. Broadly speaking, there are three forms: legal type, non-legal type, and legal form and illegal content.
The specific techniques used are as follows:
First, transfer pricing: through affiliates, to achieve the overall maximum to avoid tax obligations. Transactions of products and services are not carried out at market prices, and high inputs and low outputs are used in areas with high tax rates, and low inputs and high outputs are used in areas with low tax rates, in order to achieve overall tax avoidance. In multinational enterprises there is even a form of invoicing company.
Second, the enterprise inventory valuation tax avoidance: the use of specific accounting methods within the enterprise and the inventory of market price changes, the use of high to cost, low to profit approach.
Third, depreciation: the use of tax law allows and is favorable to the enterprise depreciation method.
Fourth, the asset amortization method: the amortization of intangible assets, deferred assets, low value consumables, packaging, materials, as far as possible to maintain the cost maximization, minimize pre-tax profits.
V. Funding lease method: the method of paying rent to reduce corporate profits and tax base.
Six, trust means: by setting up trusts in tax-preferred areas, so that non-preferred areas of the property is attached to the name of the preferred areas of the trust, the use of tax incentives to avoid taxes.
VII. Dependent tax avoidance: for example, dependence on scientific research, welfare, education, old, young and poor areas.
2, in practice, there are several typical tax avoidance methods for reference:
1), comprehensive utilization of tax avoidance method. That is, enterprises through the comprehensive utilization of the "three wastes" to develop products to enjoy tax relief treatment. Comprehensive utilization of the scope of tax relief:
First, the enterprise in the product design provisions, the use of waste resources to recover a variety of products;
The second is the comprehensive utilization of waste residue, the use of industrial and mining enterprises, mining waste rock, mineral processing tailings, crumbs, dust, powder, sludge and a variety of products produced by the waste residue;
The third is the use of waste liquids, the use of industrial and mining enterprises, the production of wastewater discharged, waste acid liquid, waste alkali liquid, waste oil and other waste liquids to produce products;
Fourth is the comprehensive utilization of waste gas, the use of industrial and mining enterprises in the processing of flue gas, converter ferroalloy furnace recycling of renewable gas, coke oven gas, blast furnace fugitive gas and other products;
Fifth is the use of mining and governance enterprises residual heat, residual pressure and low calorific value of the fuel production of heat and power;
Sixth is the use of Salt field waters or hot water from power plants to develop products produced by aquaculture;
seven is the use of forest logging, silvicultural cut-offs and processing residues to produce products.
Enterprises adopting the comprehensive utilization of tax avoidance, there should be two prerequisites:
One is to make their own products belong to the scope of tax exemption, and recognized by the relevant parties;
Secondly, the cost of tax avoidance is not too large. Otherwise, if an enterprise is not a comprehensive utilization enterprise, in order to obtain the benefits of tax relief, at the expense of changing the form of production and production content, will lead to greater losses.
2), export tax rebate tax avoidance method. That is, the use of China's tax law, the export tax rebate policy for tax avoidance methods. China's tax law provides that the customs clearance of export products, in addition to state regulations can not be refunded products, a refund of the levied value-added tax and consumption tax. The export tax rebate products, in accordance with the national unified approved tax rebate rate calculation tax rebate.
Enterprises using the export tax rebates to avoid tax law, we must be familiar with the scope of the tax rebate and tax rebate calculation method, and strive to make the enterprise exports in line with the requirements of a reasonable tax rebate. As for the practice of some enterprises working together with tax officials or customs officers to obtain "export tax rebates", it is not desirable.
3), the cost of tax avoidance method
The cost of tax avoidance method is through the combination of cost items and accounting, so that it reaches an optimal value, in order to realize the tax avoidance method of less or no tax. The premise of the cost and expense tax avoidance method, is in the *** tax law, financial accounting system and financial regulations within the scope of the use of cost and expense value of the best combination to maximize the offsetting profits, expanding the costing. It can be seen that the use of some of the techniques within the legitimate scope of the basic characteristics of the cost and expense tax avoidance method.
How can corporate income tax be reasonable tax avoidance
The so-called tax avoidance refers to the enterprise in order to maximize profits and minimize the tax burden, study the differences between the tax laws of various countries, planning the individual or group internal financial tax saving plan to avoid paying taxes.
Foreign enterprises have their own tax avoidance recipes, although tax avoidance violates the intent of the tax legislation, contrary to *** tax policy guidance, but tax avoidance is not illegal, there is a reasonable tax avoidance of the law. Because of this, many foreign companies have adopted a variety of tricks to achieve the purpose of reasonable tax avoidance.
Transfer pricing Ms. Zhang KPMG revealed that they audit foreign companies, often encountered some of the use of the existing Chinese tax law is not sound transfer pricing tax avoidance methods.
Ms. Zhang said, for example, in her audit, she encountered a headquartered in foreign branches located in the domestic processing and manufacturing enterprises, headquartered in the intention to increase the cost of raw materials prices, increase liabilities, in the case of selling prices remain unchanged, so that the revenue reduction, or even losses, after the loss, but also to increase the investment, year after year, the tax department to take this practice can not be helped. This practice is called "transfer pricing" by the auditors. This is a practice that is prevalent in many foreign companies.
Transfer pricing is an important tool used by modern enterprises, especially multinational corporations, to avoid international taxes. In modern economic life, many tax avoidance activities, whether domestic or international tax avoidance, are related to transfer pricing. They tend to reduce the overall tax burden of internationally affiliated enterprises by selling goods and distributing expenses from high-tax countries to low-tax countries or tax havens at lower internal transfer pricing, or selling goods and distributing expenses from low-tax countries or tax havens to high-tax countries at higher internal transfer pricing.
High interest rates on loans A maneuver to use intangible assets, such as proprietary technology, to be priced higher than the international market price or hidden in the price of the equipment. Foreigners take advantage of the fact that people do not know the real price of equipment and technology, from which to promote the price of equipment and technology transfer prices, the enterprise profit transfer abroad. While raising the price of equipment, they hide the price of technology transfer in the price of equipment to avoid the withholding tax on royalty income.
Labor charges are "high in, low out". The related enterprises provide each other with services or labor, and usually the foreign company charges high fees, and the domestic company charges low fees or even no fees. In some cases, the costs of the foreign company are also misrepresented.
Asset valuation to increase depreciation Ms. Zhang has encountered a Hong Kong company, the annual value of its real estate assessment, its subsidiaries in China because of the consolidated statements with the Hong Kong parent company, so it is also necessary to assess their properties in China. This is also an effective method of tax avoidance for foreign investors. If the real estate appraisal value increases, the annual depreciation will also increase accordingly, and the tax will naturally be reduced accordingly.
International tax havens to build the company Reporters also learned from a former Taiwan enterprise worked in a Miss Chen, registered in the tax haven is also a way. They used to adopt the same approach there. Establishing a company in an international tax haven, and then conducting commercial and financial operations with companies in other places through the company in the tax haven, transferring profits to the tax haven, and relying on the tax exemption or low tax in the tax haven to reduce the tax burden. In the Yangtze River Delta region, some foreign companies have investors from places such as the British Virgin Islands, while actually on the island, they may only have one office.
The use of tax havens for tax avoidance is one of the means by which multinational taxpayers can reduce their tax liabilities and increase their revenues, and maintaining the effectiveness of the tax system in financing the country's finances is one of the important tasks faced by the tax authorities of various countries. With the continuous use of tax havens by multinational taxpayers, the tax rights and interests of countries are constantly being jeopardized, tax revenues are being affected and the principle of equity in taxation is being undermined accordingly. Therefore, many countries, especially developed countries, pay special attention to how to prevent multinational investment operators from using tax havens to engage in tax avoidance activities.
The other methods are endless Another major means of tax avoidance by foreign enterprises is the use of related transactions, high in and low out. This method accounts for more than 60% of the tax avoidance amount. In addition, the current foreign investment in China, more than 60% of the funds are borrowed funds, even some of the strength of the international company also to the domestic and foreign banks to borrow a lot of money, the use of pre-tax interest, to achieve the purpose of less or exempted from the payment of corporate income tax.
Anti-tax avoidance involves all sectors of social and economic life. The tax system is not complete enough, and the lack of coordination between regions and departments is the objective reason for the formation of tax avoidance. Experts pointed out that the existing tax system should be improved and strengthened in terms of tax law and collection and management. First of all, the existing foreign-related tax law stipulates that foreign-invested enterprises enjoy different tax policies from those of domestic enterprises, and this tax setup provides a large space for legal tax avoidance. Only the income of domestic and foreign enterprises ...... >>
How to solve the problem of reasonable tax avoidance
A brief introduction to the strategy and skills of reasonable tax avoidance With the booming development of the market economy, profit maximization has become the goal of enterprises to chase, how to reduce the cost of tax, and legally avoid the tax burden has become an important issue in front of the enterprise. Under the premise of complying with the tax law and paying taxes according to the law, how can enterprises reduce costs and increase benefits through tax planning. In order to do this, we must understand China's tax system and international tax knowledge, and must be proficient in reasonable tax avoidance methods. 1.1 Necessity and Possibility of Reasonable Tax Avoidance 1.1 Necessity of Reasonable Tax Avoidance Under the condition of market economy, reasonable tax avoidance is the inevitable choice of taxpayers. One of the characteristics of market economy is competition. Enterprises to be invincible in the fierce market competition, the production and operation of enterprises must be all-round, multi-level planning, in which the distribution of profits between the state and enterprises, both the state to tax in accordance with the law, the enterprise to pay taxes in accordance with the law, but also one of the key points of the enterprise business planning. With the deepening of China's reform and opening up, enterprises are expanding since ***, enterprises are gradually becoming independent accounting, self-management, self-supporting process, self-consciousness, the concept of the main interests are increasingly strong. Because the tax has the characteristic of gratuitousness, the tax payment is the net outflow of funds, the enterprise's after-tax profit and the amount of tax increase or decrease each other. Therefore, no matter how legitimate and reasonable the tax payment is, and how it is "taken from the people and used for the people", it is after all a loss of vested interests for the enterprise. How to not violate the law and make full use of the various preferential tax policies, pre-adjustment of business behavior, in order to achieve legitimate savings tax expenditure on the production and management results of the enterprise, the impact of light and heavy weight, has become a modern enterprise faced with the urgent issue. 1.2 Possibility of reasonable tax avoidance Modern enterprise tax planning is through the enterprise operation, investment and financial activities of the prior planning and arrangements, choose to reduce the tax burden of enterprises, to obtain the maximum tax benefits of economic behavior, which requires the tax system can provide choice space for enterprises to carry out tax planning. 1994 after the reform of the tax system, China's tax system is becoming more and more perfect, in order to reflect the industrial policy, In order to reflect the industrial policy and give full play to the macro-control function of tax leverage on the market economy, the state has stipulated the tax differential treatment for different economic behaviors to varying degrees in the enacted tax substantive law, i.e., stipulated the tax type difference, tax rate difference and preferential policy difference for different economic behaviors, and also affirmed the tax planning for enterprises in the tax procedure law, so that the space for enterprises to carry out tax planning has already been formed. Under the conditions of market economy, enterprises have become autonomous in their behaviors and independent in their interests, and their awareness of rights has been strengthened unprecedentedly. The pursuit of economic interests by enterprises can be said to be a kind of instinct, with obvious characteristics of exclusiveness and self-interest, and it is very normal for enterprises to maximize the protection of their own interests. From the point of view of tax legal relations, the two subjects of rights should be equal, and it is not possible to protect only one party but not the other. For enterprises, in the process of tax payment, it is their obligation to pay tax according to the law, and it is also their most important and legitimate right to carry out tax planning through legal ways to reduce the tax burden and safeguard their own assets and income. 2.1 Reasonable Use of Tax Policies to Avoid Relevant Taxes Tax incentives refer to the measures to reduce or exempt the tax burden in order to give care or encouragement to certain taxable objects and taxpayers. It is the state in order to support the development of certain specific regions, industries, enterprises or businesses, or in order to reduce the tax burden of certain taxpayers with practical difficulties, and some special provisions in the tax law. Tax incentives refer to the various provisions that encourage and take care of certain specific taxpayers and tax objects. 2.1.1 Avoiding tax by utilizing tax reduction and exemption preferences At present, the state has formulated nearly one hundred tax reduction and exemption preferences in several major taxes, such as consumption tax, value-added tax, business tax, income tax, etc., reflecting the state's industrial policy and tax orientation. In order to reduce the tax burden, some enterprises have adopted the strategy of "virtual loss and actual profit", and utilized the policy of tax reduction and exemption for the purpose of enjoying the tax reduction and exemption. Some enterprises also transfer income and profit by transferring business to related enterprises, resulting in small profit or loss of the enterprise, and then achieve the purpose of tax avoidance by means of hardship exemptions. 2.1.2 Avoiding tax by utilizing many and various tax preferences China's tax preferences by region ...... >>
The company business commission how to reasonably avoid tax
Also nailed a way, the company can sign a private car communal agreement with the employees to pay commission in the name of vehicle rental fees. In order to be more real, it is best not to appear in the name of the employee, can be signed on behalf of the spouse
How to reasonably avoid taxes for small and micro enterprises?
Less business hospitality, expenses to travel, office expenses, mainly, you can open more staff salaries (control below 3500)
Income tax can be reduced by 10% levy
Value-added tax, there is an input to come, and then according to the tax burden of reasonable sales invoices
Control the sales of the sales of less than 30,000 per month income, if it is the whole of a relatively large amount of sales, the sales of the sales of the company, the sales of the company. And customer communication, break up, invoicing, monthly open 30,000 or less, but the collection of words will have an impact
How to reasonably avoid taxes
A textile factory to use 10 years to self-accumulation of funds of 10 million yuan, the proposed use of this 10 million yuan to purchase equipment, investment return period of 10 years, the average annual profit of 2 million yuan, the textile factory applies the income tax rate of 33%.
? The factory is profitable after the annual income tax amount:
?200 × 33% = 660,000 yuan
?10 years the total income tax payable is:660,000 × 10 = 6.6 million yuan
? If the factory does not use self-accumulated funds, but instead takes loans from banks or other financial institutions to finance its operations. Assuming that the enterprise obtains a loan of 10 million yuan from the bank and pays an annual interest of 150,000 yuan; the enterprise's average annual profit remains at 2 million yuan, the amount of annual income tax payable by the enterprise is:
? (2 million 150,000 yuan) × 33% = 610,500 yuan
? The effective tax burden is:610,500 ten 2 million × 100% = 30.5%
?The total amount of income tax payable for 10 years is:610,500 × l0 = 6,105,000 yuan
? Obviously, for this textile factory, investing in the form of loans can save the 10 years needed to accumulate 10 million yuan on the one hand; on the other hand, the corporate tax burden is also reduced due to the payment of interest on loans (from 33% to 30.5%).
? [Case 2]
? The original value of a fixed asset is $180,000 and the estimated salvage value is $10,000 The useful life of the fixed asset is 5 years. the table of the business's profit sobriety and production before depreciation over the 5 years is shown below. The business is subject to a proportional income tax rate of 33%.
Years Undepreciated profits (yuan) Production (pieces)
First year 100,000 1,000
Second year 90,000 900
Third year 120,00 1,200
Fourth year 80,000 800
Fifth year 76,000 760
Total 466,000 4,660
? Below we analyze the income tax paid by a company under different depreciation methods:
? (i) Straight-line method:
? Annual depreciation = (original value of fixed assets - estimated salvage value)/estimated useful life = (180,000-10,000)/5 = 34,000 (yuan)
?1. The amount of profit in the first year is: 100,000-34,000 = 66,000 ( yuan)
? Income tax payable is:66,000×33%=21,780(yuan)
?2. Profit in the second year is:90,000-34,000=56,000(yuan)
? Income tax payable is:56,000×33%=18,480(yuan)
?3. Profit in the third year is:120,000-34,000=86,000(yuan)
? Income tax payable:86,000×33%=28,380(yuan)
?4. Fourth year's profit:80,000-34,000=46,000(yuan)
?5. Fifth year's profit:76,000-34,000=42,000(yuan)
? Income tax paid:42,000×33%=13,860(yuan)
? The five-year cumulative income tax payable is:
21,780 + 18,480 + 28,380 + 15,180 + 13,860 = 97,680 (yuan)
(b) Production method:
Annual depreciation = actual production per year / total production × (original value of the fixed assets - estimated salvage value)
1. The depreciation for the first year is: 1000/4660 × (180,000-10,000) = 36,480 (yuan)
The profit is:
100,000-36,480 = 63,520 (yuan)
Income tax payable is: 63,520 × 33% = 20,961.6 (yuan)
?2. The depreciation for the second year is:
?900/4660 × (180,000-10,000) = 32,832 (yuan)
? Profit amount is:90,000-32,832=57,168(yuan)
? Income tax payable: 57,168×33%=18,865.4(yuan)
?3. Depreciation in the third year: 1200/4660×(180,000-10,000)=43,776(yuan)
? Profit is: 120,000-43,776=76,224(yuan)
? Income tax payable is:76.224×33%=25,1...... >>
How to reasonably avoid tax on personal income tax of enterprises
At present, there are several common methods:
(1) Arrange the payroll as much as possible in the allowable pre-tax deductions from the following;
(2) Improve the level of employee benefits and reduce the nominal income;
(3) You can take a postponement or advance method, and will be the respective monthly wage income roughly even;
(4) Taxpayers receive their labor compensation through installments over as long a period of time as possible.
Among them: the main methods to improve the level of employee benefits and reduce the nominal income are:
(1) enterprises provide accommodation, which is an effective way to reasonably avoid tax on personal income tax;
(2) enterprises provide holiday travel allowances;
(3) purchase of insurance company's wealth management insurance;
(4) part of the payroll, and the rest of the salary Take the way of reimbursement with invoices;
(5) more to the tax department to get the proportion of welfare benefits, more to go welfare;
(6) in kind;
(7) more to the provident fund (but the same enterprises also face overpayment)
(8) enterprises to provide staff welfare facilities. For example: ① enterprises to provide free lunch, or the enterprise directly paid partnership management fees; ② enterprises to provide and arrange free medical benefits; ③ the use of residential facilities provided by the enterprise; ④ enterprises to provide transportation; ⑤ enterprises to set up an education fund for the children of employees, scholarships for employees' children, etc.