1, change to "foreign" enterprises. China's foreign-invested enterprises to implement tax tilt policy.
2, registered to the "treasure land".
Where in the special economic zones, coastal economic development zones, special economic zones and economic and technological development zones in the city's old urban areas, as well as state-recognized high-tech industrial zones, bonded zones set up in the production, operation, service-oriented enterprises and engaged in the development of new and high technology enterprises, can enjoy a greater degree of tax incentives. When choosing investment locations, SMEs can purposefully select the above specific areas to engage in investment and production operations, thus enjoying more tax incentives.
3. Entering special industries. For example, tax exemptions for the service industry: child care centers, kindergartens, nursing homes, and welfare institutions for the disabled to provide child rearing services are exempt from business tax.
Marriage introduction and funeral services are exempt from business tax.
Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.
Civil welfare enterprises that place persons with four disabilities accounting for more than 35% of the enterprise's production staff are exempted from paying business tax on businesses that fall within the scope of the business tax's service industry tax item (except advertising).
Labor services provided by individuals with disabilities are exempted from business tax.
4, do the article of management costs.
Enterprises can increase the rate of withdrawal of bad debt reserves, bad debt reserves are to be entered into the administrative expenses, which reduces the current year's profit, you can pay less income tax.
Enterprises can try to shorten the depreciation life, so that the amount of depreciation increases, the profit decreases, the income tax paid less. In addition, different depreciation methods are used,
the amount of depreciation charged varies greatly, which ultimately affects the amount of income tax.
5, use but not "fee".
Private owners of small and medium-sized enterprises should take into account how the operation of water, electricity, fuel costs, etc., family living expenses, transportation costs and all kinds of miscellaneous expenses are included in the cost of products.
6, a reasonable increase in employee benefits.
Private owners of small and medium-sized enterprises in the process of production and operation, can be considered within the scope of not exceeding the taxable wages appropriately increase employee wages, medical insurance for employees, the establishment of employee pension funds, unemployment insurance funds and employee education funds and other funds, corporate property insurance and transportation insurance and so on. These expenses can be charged to the cost, but also can help private owners to mobilize employees, reduce the tax burden, reduce business risks and welfare burden.
7, start with sales. Choose different sales settlement methods to postpone the time of revenue recognition. Enterprises should be based on their actual situation, as far as possible to delay the time of revenue recognition. For example, a car sales company, sold 100 cars that month, income of about 20 million, according to the 17% sales tax, to pay more than 3 million in taxes, but the enterprise will immediately next month's incoming tax stamps raised to this month's deduction. Due to the time value of money, delaying tax payment will bring unexpected tax savings to the enterprise.
Reasonable tax avoidance of the most critical issue is the level of practice of accounting personnel, which is a guarantee of the success of tax avoidance planning, but also the reflection of the value of accounting personnel themselves. Practice level includes tax policy level and business level.
Generally speaking, the space of tax avoidance planning consists of the following:
1, use of national tax incentives to make reasonable arrangements to achieve the purpose of tax avoidance;
2, the use of optional accounting methods,
3, from which the most favorable method of tax payment in order to achieve the purpose of avoiding taxes;
4, the use of tax laws and regulations, policies, and the existence of defects, loopholes, deficiencies, and the use of tax policy. The existence of defects, loopholes, deficiencies in tax regulations and policies,
5, to achieve a certain period of time to reduce the tax burden of the purpose.
See, successful tax planning program is "the result of the battle of wits and courage", so accounting staff must have a high level of tax policy, with the
tax policy deep processing ability to ensure the legitimacy of tax planning program.
Good business level is another basic requirement for the success of tax planning. Good business level needs to have solid theoretical knowledge and rich practical experience
Practice experience to support. Solid theoretical knowledge requires practitioners to be proficient in law, tax policy and accounting, but also in business, finance, insurance, trade and other aspects of knowledge; rich practical experience requires practitioners to be able to grasp the basic situation of the customer in a very short period of time, tax-related matters, such as tax links, planning intentions, etc., in order to obtain a true, reliable, and complete planning information on the basis of the selection of planning entry point, to formulate the correct planning steps, and to provide a comprehensive plan for the tax avoidance planning process. Based on the real, reliable and complete planning information, we can choose the right entry point for planning, make the right planning steps, and design effective operation programs for different objective situations.
Accounting personnel should continuously improve their policy level and business level in the process of practice, so that China's tax planning from the shallow level to the deep level, from the primary stage to the advanced stage.
Legality is a prerequisite for tax planning. However, in the accounting process will inevitably encounter: some company bosses of certain tax-related matters, tax-related links can not distinguish between legal and illegal boundaries, often put forward a number of requirements affecting the legitimacy of tax avoidance planning; some company bosses hope to deviate from the purpose of the tax legislation of the tax avoidance through the legalization of the planning program; and some company bosses require the violation of tax policies and regulations into the planning program. In the face of the above situations, the accounting personnel must maintain the authority of the tax law with a clear attitude, and must not give up the principle and accommodate the company for the sake of the company's interests and to keep their jobs, not to mention that they must not be driven by certain interests and succumb to the pressure of the company's bosses. Adhere to the principle of legality, good professional ethics throughout the whole process of tax avoidance planning. As long as there is tax, the existence of tax avoidance is unavoidable, which is not a phenomenon only in one country, but often with an international nature. However, as a taxpayer to carry out tax avoidance activities, must not violate the tax law as a prerequisite, and must not turn tax avoidance into tax evasion or tax evasion. Only by avoiding this situation can we realize the success of reasonable tax avoidance and legal tax payment.
One of the first conditions for taxpayers to reasonably avoid taxes
(1), taxpayers must have a certain degree of knowledge of the law, and be able to understand what is lawful and what is unlawful, and draw the line between lawfulness and unlawfulness, and ensure the legitimacy of their own economic activities and related behaviors on the whole.
(2) Taxpayers should have a deep understanding of the tax laws and the government's specific methods of collecting taxes, and be aware of the flaws and loopholes inherent in tax administration.
(3), the taxpayer must have a certain scale of operation and income, worth the cost of effective tax avoidance behavior. Because in general, reasonable tax avoidance should ask the relevant specialists to carry out tax planning, which is necessary to pay the price.
Two, taxpayers reasonable tax avoidance of the basic conditions
1, grasp and understand the basic situation of the enterprise.
When planning for tax avoidance, it is necessary to understand the basic situation of the enterprise:
①, the form of organization of the enterprise.
Different forms of business organizations have different tax treatment. Understanding the form of business organization allows you to formulate targeted tax avoidance plans for different forms of business organization.
②, financial situation.
Enterprise tax planning is to reasonably and legally save tax, only a comprehensive and detailed understanding of the real financial situation of the enterprise, in order to develop a reasonable and legal enterprise tax avoidance plan.
3, investment intention.
Investment can sometimes enjoy tax incentives, the amount of investment of different sizes will sometimes have different tax incentives; the amount of investment is often associated with the size of the enterprise - registered capital, sales revenue, total profits have a great relationship between the tax treatment of different sizes of enterprises and preferential policies are sometimes often a great disparity between the tax avoidance planning for enterprises. The impact is crucial.
4. Attitude towards risk.
Different styles of business leaders have different attitudes towards tax avoidance risk, pioneering leaders are often willing to take greater risks to save the most amount of tax, and prudent leaders often want to save tax in the case of the smallest risk. Understanding the attitudes of different businesses to risk will allow you to develop a tax avoidance plan that better meets the requirements of your business.
5. Corporate tax status.
Understanding the previous and current tax situation of the enterprise, especially the tax declaration and payment of tax, will be of great
help in the formulation of the enterprise's future tax avoidance plan.
2. Understand the situation of the legal representative of the enterprise.
When planning for tax avoidance, it is necessary to understand the basic situation of the enterprise's legal representative:
①, age, ②, marital status, ③, children and other dependents,
④, financial income and expenditure, ⑤, personal assets and their investment.
3. Collect and prepare relevant information
Both external and internal tax avoidance planners must prepare relevant information for reference. These materials can be:
①, obtaining free information on tax laws and regulations through tax authorities,
②, inquiring about the relevant policies of government agencies through libraries,
③, collecting and inquiring about relevant materials through electronic websites,
④, subscribing to and purchasing professional journals and publications issued by the relevant organizations,
⑤, cooperating with intermediaries, tax authorities and so on. ⑤. Obtaining necessary internal information through cooperation with intermediary organizations, tax authorities, etc.
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4. Formulation of tax avoidance plan
The tax avoidance planner, when formulating the tax avoidance plan, must specify the specific steps, methods, precautions and laws, regulations and policies based on which the tax avoidance is to be carried out, which are listed on the tax avoidance plan, and must also attach the positive and negative factors affecting the avoidance of tax and the factors that may be subject to change in the future to the tax avoidance plan.
5, the selection and implementation of tax avoidance plan
A tax event may be more than one tax avoidance program, so after the program is formulated, it is necessary to screen the tax avoidance planning program to select the optimal program. Screening mainly consider the following factors:
①, choose to save more tax or can get more financial benefits of the tax avoidance plan;
②, choose to avoid the lower cost of the tax avoidance plan;
③, choose to implement more convenient tax avoidance plan.
Screening out the optimal tax avoidance plan, it can be put into practice; in the process of implementation, we must pay attention to timely feedback, in order to be able to control and revise.
Three, legal and reasonable tax avoidance
How can taxpayers legally and reasonably avoid tax when investing? Mainly from the following aspects:
1, choose a different 2, industry investment and 3, reduce the tax burden.
The tax law for different industries in the tax burden is treated differently, some do not have any tax incentives, some industries have a large number of tax relief preferential policies. So investors will be able to avoid tax by choosing industries with light tax burden when making investment decisions.
4, choose different 5, nature of the enterprise to invest in order to reduce the tax burden.
In China's tax law and its specific implementation, the tax burden of domestic enterprises and foreign enterprises is inconsistent, the tax burden of ordinary enterprises and joint-stock companies is also consistent, the tax burden of general joint-stock companies and listed companies and there are differences in tax burden. Usually, foreign enterprises have a large number of tax incentives, and listed companies have tax relief policies than unlisted companies and joint-stock companies have tax relief policies than ordinary enterprises.
6. Choose different locations to minimize the tax burden.
In China's tax law, enterprises in special economic zones and coastal economic development zones enjoy a lot of tax incentives than mainland enterprises, so their tax burden is much lighter.
Reasonable Tax Avoidance Techniques and Special Cases Analysis
Introduction: Tax planning aims to help taxpayers (legal persons or natural persons) to reduce the tax cost of the enterprise, improve the competitiveness of the enterprise in the market, and maximize the value of the enterprise on the premise of lawfulness and reasonableness. In the new environment of China's accession to the WTO, and in the context of the implementation of the new tax collection and management law, the concept of tax planning of Chinese taxpayers has been increasingly strengthened, but so far, a set of theoretical hints that can be used for reference has not yet been formed. For this reason, the training center of Botian Talent Market has invited senior tax experts to explain the practical skills of tax planning under the new situation with examples, and to improve the ability of enterprises to reasonably avoid taxes.
Case study:
Taxable item pricing tax avoidance case
● Enterprise A sells a batch of old equipments to enterprise B and carries out know-how transfer, the contract price is 20 million yuan, among which: 15 million yuan of equipments and 5 million yuan of know-how fee
● Tax payable=500×5%=250,000 yuan
● Tax planning. Planning: In the contract, the cost of equipment and the cost of know-how transfer can save the business tax
Asset Appraisal Value-added Tax Avoidance Case
● A property with a net book value of 5 million yuan is appraised to have a value increase of 50%, and the appraisal value is 7.5 million yuan, and depreciation is calculated over 10 years
● Depreciation can be increased by 250 ÷ 10=250,000 yuan per year
● Income tax can be paid less per year. Income tax can be reduced by 25×33%=82,500 yuan per year
Income tax exemption planning case
● A technology company opened in July 2002, the profit of 50,000 yuan should be taxed in that year, and it is expected that the profit of 2 million yuan can be realized in 2003
● If you choose the current year as the exemption period, you do not have to pay 50,000 yuan in the current year, and you should pay 660,000 yuan of taxes in the second year
● If you choose the current year as the exemption period, you do not pay 50,000 yuan in the current year, and you should pay 66,000 yuan of taxes in the second year
. million yuan
● Choose the second year as the tax-free period, then the tax savings of 610,000 yuan
Case of income tax avoidance and planning for foreign enterprises
● Reinvestment of resources *** to enjoy the rebate tax avoidance case
● Avoiding to become a resident taxpayer
● Two exemptions and three reductions of the avoidance of tax planning
Case of loss recovery and planning
A The company's annual income information is:97-2,98-1,99-10,2000-5,2001-80,000 yuan,2002 250,000 yuan
● 2002 taxable income=25-2+1-10-5-8=10,000 yuan
● 2002 taxable income=1×18%=1800 yuan
● If the profit of the current year is less than the loss of the previous five years, the loss will continue to be made up and no tax will be paid. For example, if the loss in 2001 is 230,000 yuan, there is still 10,000 yuan to be retained
● Continuing to lose money in the current year, the current year will not be taxed, and the loss of the previous four years together with the annual deduction. For example, a loss of $30,000 in 2002
● The amount of loss that can be set aside = $10+5+8+3=$260,000
● The loss in '97 is not deductible since it has been more than five years since the loss was deducted.
Cases of income tax avoidance and planning for domestic enterprises
● Asset appraisal and value-added tax avoidance cases
● Loss making up cases
● Income tax reduction and exemption cases
Reinvestment tax rebate and tax avoidance cases
● In a joint venture, the foreign party reinvested in this enterprise in August, 2003, 1.5 million yuan of the after-tax profit of the investment in 2002, and reinvested in this enterprise in August, 2003, and reinvested in this enterprise. In August 2003, the foreign party reinvested 1.5 million yuan of after-tax profit from the investment in 2002 in the enterprise, which is expected to be operated for 15 years, with the applicable tax rate of 30% and the local tax rate of 3%
● Refundable tax amount=150 ÷ (1-30%+3%)×30%=671,600 yuan
● If the enterprise is organized as a product exporter or a technologically advanced enterprise, then it can enjoy the preferential treatment of tax refund of 100%
● Refundable tax amount=150 ÷ (1-30%+3%)×30%=671,600 yuan
● Tax refund = 150 ÷ (1-30% + 3%) × 30% = 671,600 yuan.
Practices to Avoid Becoming a Resident Taxpayer
For an enterprise, the criterion for determining whether it is a resident taxpayer is the location of its head office. If the head office is located on the mainland, it is a resident taxpayer and must pay full tax on income derived from both domestic and foreign sources
Tax Avoidance Practices
● Locate the head office in a tax haven or in a region with a low tax burden
● Disconnect as much as possible certain income from the head office
Cases of Individual Income Tax Avoidance and Planning
● Case of Tax Avoidance in Producer-Supplier-Distributor Declarations
● Case of Tax Avoidance in Production, Supply and Marketing Declarations
● Case of Tax Avoidance in Wage, Payroll and Sales Taxes
● Tax avoidance cases of wage-based benefits
● Tax avoidance cases of wage-based labor compensation
Reinvestment tax planning methods
In the establishment of foreign-funded enterprises or re-investment is recognized as a product exporter or advanced technology enterprises, so that the amount of refundable income tax is as follows:
● The amount of refundable tax=150÷(1) -30% + 3%) × 30% = 67.16 (million yuan)
● The problem to be noted is: after the reinvestment tax rebate, the tax authorities to manage the reinvestment tax rebate tax exemption two or three preferential tax avoidance strategies
● Deferral of the profit-making year
● The profit-making year of the year of opening, if the actual profit-making month is not more than six months, you can apply for a deferral of the profit-making year to the tax authority. If the actual number of profitable months does not exceed six, you can apply to the tax authorities to postpone the profit-making year for one year
● Three years after the year of profit-making, you can utilize the accrual system of accounting and deferred depreciation as much as possible to realize the profit of the three years after the halving of the tax in the tax exemption period in advance.
The company sold 1,000 units of air conditioners in August, excluding tax sales of 10,000 yuan, the month can deduct input tax of 400,000 yuan; at the same time, to provide customers with door-to-door installation business, the installation fee of 234,000 yuan.
● Not separately accounted for taxable = "250 + 23.4 ÷ (1 + 17%)" × 17% - 40 = 59,000 yuan
● Separate accounting taxable = 250 × 17% - 40 + 23.4 × 3 = 2.5 + 0.7 = 32,000 yuan
● Tax savings compared to both = 5.9 - 3.2 = 27,000 yuan