A, value-added tax
Concessionary vouchers and rebates, who are more advantageous for the owner
Distribution and processing can be chosen, the tax burden to be calculated: as a general taxpayer to another general taxpayer procurement of raw materials, and in the case of distribution of gross profit is less than the processing fee, the use of processing is more cost-effective.
Where the goods are procured, the price measurement is not relaxed: for general taxpayers, the output tax rate of 17%, 13%, 6%, however, they obtain the input credit rate may be 6%, 4%, 3%. Under the condition of a certain amount of output tax, the higher the credit rate of the goods obtained by the enterprise that can be deducted from input tax, the smaller the purchase cost of the enterprise, and the less VAT should be paid in the end.
Second, business tax
Business tax is a kind of turnover tax levied on the turnover of units and individuals who provide taxable services, transfer intangible assets or sell real estate in China. Its most important feature is that it is levied in full on its turnover in the flow link. Therefore, the more the business object flows, the more the number of times the business tax is levied, and the greater the tax burden of the taxpayers. According to the characteristics of business tax, as far as possible to reduce the number of business object circulation.
Third, personal income tax
(a) sub-taxation
China's personal income tax is calculated according to the time of collection, for only a one-time income of labor remuneration, to obtain the income for a time, grasp this feature, learn to personal income appropriate division of the number of times, one-time payment of expenses, by changing the mode of payment, into a number of payments, many times to receive, can be divided into sub-taxation. can be divided into tax returns.
(ii) Utilization of benefits
Taxation is only for monetary income, for those non-monetary income is not taxed.
(iii) Utilization of insurance
Housing provident funds and social insurance premiums withdrawn by enterprises and individuals in accordance with ratios set by the state or local governments and paid to designated financial institutions are not counted as an individual's current wage or salary income and are exempt from personal income tax. The excess is counted as the individual's current salary and is subject to income tax.
Four, enterprise income tax
(A) group incurred management fees, apportionment of tax law does not pay attention to
group of companies with corporate legal personality and comprehensive management functions, and for its subordinate branches and enterprises to provide management services to the subordinate branches and enterprises to apportionment of the general body of the management fee is the more common practice nowadays. However, the current policy has changed, the new policy provides that the parent company in the form of management fees to subsidiaries to extract expenses, subsidiaries thus paid to the parent company's management fees, shall not be deducted before tax. The enterprises concerned should adjust the operation mode of the business concerned in time, otherwise tax-related risks will arise. In the new policy environment changed to paid services counted as income, not counting the management fee, so that the subsidiary can be deducted before tax, from the mother and son of the two companies as a whole, as long as to grasp the break-even point, the total amount of corporate income tax on its service fees can be zero.
(ii) hospitality, reasonable planning can not be expensive
Enterprise Income Tax Law Implementing Regulations, Article 43 further clarifies that enterprises incurred in connection with the production and operation of business hospitality expenditures, in accordance with the amount of 60% deduction, but the maximum shall not exceed the current year's operating income of 5 ‰, the tax law provides for a certain proportion of the range of deductions can be deducted before the income tax, more than the standard Part shall not be deducted. Assuming that the enterprise's operating income for the current period is M, the current period of business hospitality expenses for N, in accordance with the provisions of the current period of pre-tax deductions allowed for the amount of business hospitality expenses for 60% × N, at the same time to meet the not greater than 5 ‰ × M. From this it can be deduced that, in the point of 60% × N = 5 ‰ × M, you can meet the requirements of the enterprise, which can be concluded that the 8.3 ‰ × M = N. That is to say, if the business hospitality expenses charged for the period is equal to the business income of 8.3 ‰ × M. Hospitality is equal to the threshold of 8.3‰ of business income, the enterprise can make full use of the above policy.
(C) how to donate have learned, planning appropriate can be when the proceeds
Some enterprises find their taxable income is very large, to pay a large amount of corporate income tax, at the same time, the enterprise hopes to use the form of donations to support the social welfare undertakings, the establishment of a good image of the enterprise. Therefore, these enterprises usually take the way to donate money and goods to public welfare undertakings, that is, to legally reduce the corporate income tax burden, but also to expand the social impact of enterprises. From the form of donation, the foundation form is optimal, followed by cash donations, the third is the provision of labor services, and finally in-kind donations. Cash donations, the best by the name of the individual donation, followed by the foundation donation, and finally for the enterprise direct donation. In fact, to achieve the above purpose, donation is not the only effective way, if the donation into investment, cooperation between both sides can reduce the tax burden, the effect is better.
In the process of enterprise operation, to take effective and reasonable tax avoidance for the enterprise's economic efficiency has a vital role, thus, the enterprise should have a full understanding of China's current tax laws and regulations, so as to effectively and reasonably avoid taxes, so that the enterprise's economic efficiency to be guaranteed.