(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 year Payable decreased in the 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.
(ii) 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 the deposit can be delayed? The available bank deposit is not enough to pay the current salary, or not enough to pay the tax due 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 same sales should be treated as sales tax will undoubtedly increase the tax burden of enterprises. 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 is normal
There are various losses in the production process of the enterprise, 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 loss. 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, the special provisions of 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 the 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 ...... >>
Question 2: How can small taxpaying enterprises reasonably avoid taxes? Depends on which aspect of the tax you want to reduce.
Enterprise income tax:
1, in the daily work life more accumulated 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 receiving 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, counted in the current account, or may not be accounted for 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.
Issue 3: How to avoid tax companies reasonably a transfer of dividend income, hanging current account
President Learning Network shares, the investment enterprise received the dividends issued by the investee enterprise, should be accounted for as investment income. Some enterprises in order to retain the share of the dividends, the dividends will not be treated as investment income, and other "accounts payable".
Such as: January 1, 1993, A company purchased B company's par value of 100 yuan of 15,000 shares of common stock, and pay a fee of 8,000 yuan. At the end of the year, received a dividend of 65,000 yuan. A company will obtain the dividends directly into the "other accounts payable" for future appropriation.
Second, the transfer of confiscated income, not for profit
Enterprises in the economic transactions, the collection of compensation, fines, late fees and other kinds of confiscated income should be included in the "non-operating income" account, some enterprises in order to divert confiscated income for other purposes, they are false hanging current account.
Such as: enterprises to non-performance of the contract unit to collect confiscated income of 80,000 yuan, should be included in the "non-operating income", but the enterprise is false hanging current account into the "other payables".
Third, the false income, adjust the profit
The financial staff of the enterprise by the instructions of the higher leadership, the income has been realized not according to the provisions of the current financial accounting system for the account processing. Business leaders for personal gain, authorized accounting staff to inflate profits, resulting in a false profit and loss; some companies seeking group benefits, false increase, false decrease, transfer or retain profits; some of the more effective enterprises in order to evade taxes, the realized income is not for sales processing: a false hanging current; second is not accounted for or across the period of time into the accounts, both the escape from taxes, but also to achieve the purpose of concealing the profits.
Such as: a business leader of the market is optimistic, the products sell well, the benefits are good. Business leaders in order to control the profit growth rate, instructing financial personnel will be 3 million sales revenue is not accounted for this year, 5 million sales revenue virtual hanging current. So that the enterprise profit is reduced by 2 million yuan (so that the corresponding cost of sales of 6 million yuan), thus omitting income tax and value-added tax.
Fourth, the proceeds of the sale of shares, used for employee benefits
The sale of shares obtained more than the amount of the book value of the shares, should be treated as investment income. Some enterprises in order to make up for the lack of employee welfare costs, they will be transferred to employee welfare costs, so that the proceeds of the sale of shares to be retained.
Such as: an enterprise due to employee health care and other welfare spending a large amount of money, the enterprise has a potential difficulty, so the business leader authorized the financial staff, the proceeds of the sale of stock 200,000 yuan, directly into the "other payables" account, and then "other payables" account to "other payables" account. "Accounts payable" account to the "benefits payable" account, rather than through the "investment income" to deal with. In this way, the enterprise not only reduced the profit, but also to avoid paying the income tax payable.
Fifth, the retention of associate profits, employee bonuses
The enterprise is too selfish, and the associate unit after consultation, the share of profits from the associate unit should be hidden in the associate unit. At the same time, the associate unit will be authorized to associate profits from the "accounts payable" directly into the "other accounts payable" account. In the future, the investment unit will be required to share the associate profits directly from the associate unit to withdraw cash, put into the "small treasury" for employees to be used in excess of the tax quota of wages and bonuses.
Sixth, hide the profits of joint venture investment, direct transfer *** camp investment
The current system provides that the joint venture investment profits to implement the "first share after the tax" principle, foreign investment enterprises share joint venture profits, should be accounted for as an investment income, according to the law to pay income tax. However, some enterprises in order to evade income tax, should be divided from the associate unit of the associate profits, directly for the increase of associate investment processing, and not as investment income into the accounts.
Such as: an enterprise in order to evade income tax, will be divided from the profits of the joint venture, direct additional investment. The two sides agreed that the enterprise from the joint venture share of joint profits directly from the joint venture "profits payable" to the joint venture investment, that is: debit: profits payable, credit: paid-in capital.
VII, the transfer of operating income, non-operating income
Operating income refers to the enterprise's production and business activities have a direct relationship with a variety of income, while non-operating income refers to the enterprise's production and business activities with the enterprise is not directly linked to a variety of income. Non-operating income is not operating income, do not pay sales tax. Instead, sales tax should be paid on operating income. Some enterprises in order to pay less tax, deliberately transferring operating income to non-operating income accounting. For example, an enterprise sells a batch of goods with a selling price of 2 million yuan and a cost of 1.2 million yuan. After the settlement between the two sides, the enterprise should have been recorded as income, while the end of the period to carry forward the cost of goods sold, and according to the provisions of the product sales tax and surcharges. However, the enterprise in order to pay less tax directly to the revenue of 2 million yuan transferred to the non-operating ...... >>
Question 4: How can a general taxpayer enterprise reasonably avoid tax? Tax avoidance refers to taxpayers within the scope of the law, to take certain forms, methods and means to avoid or reduce the tax behavior. Broadly speaking, there are three kinds of forms: legal type, non-legal type, and legal form and illegal content.
The specific techniques used are the following:
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 keep the cost maximization, pre-tax profit minimization.
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 trust in the preferred areas, 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, the enterprise 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;
Second, 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;
Third, the use of waste liquids, the use of industrial and mining enterprises to produce wastewater discharges, Waste acid solution, waste lye, waste oil and other waste liquid production products;
Fourth, the comprehensive utilization of waste gas, the use of industrial and mining enterprises in the processing of emissions of flue gas, converter ferroalloy furnace recycling of gas, coke oven gas, blast furnace fugitive gas production products;
Fifth, the use of mining and governance enterprises residual heat, residual pressure and low calorific value of fuel production of heat and power;
Sixth, the use of The products produced by the development of aquaculture in the salt water or hot water of the power plant;
Seven is the use of forest logging, afforestation cuttings and processing residues produced products.
Enterprises using the comprehensive utilization of tax avoidance method, there should be two prerequisites:
One is to make their products belong to the scope of tax exemptions and reductions, and be recognized by the relevant parties;
Secondly, the cost of avoiding taxes is not too large. Otherwise, if an enterprise is not a comprehensive utilization of enterprises, 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), cost and expense tax avoidance
Cost and expense tax avoidance is through the combination of cost and expense items and accounting, so that it reaches an optimal value, in order to realize the tax avoidance method of less tax or no tax. The premise of the cost and expense tax avoidance method is to use the best combination of cost and expense values to maximize offsetting profits and expand costing within the scope of the *** tax law, financial accounting system and financial regulations. It can be seen that the use of some of the techniques within the legal scope of the basic features of the cost and expense tax avoidance method.
Question 5: How to reasonably avoid the tax on personal income tax of the enterprise Currently, there are several common methods:
(1) will try to arrange for the payment of wages in the allowable pre-tax deductions from the following;
(2) to improve the level of employee benefits, reduce the nominal income;
(3) can be delayed or advanced methods, the monthly wage income roughly leveled;
(3) can be taken in advance, the income of each month;
(4) the cost of the taxpayers' wages, the cost of the taxpayers' income. p>
(4) Taxpayers receive their labor compensation through installments over as long a period as possible.
Among them: the main ways to improve the level of employee benefits and reduce 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 financial management insurance;
(4) part of the calculation of the payroll, and the rest of the wage Take the way of reimbursement with invoices;
(5) more to the tax department to fight for the proportion of welfare benefits, more to go welfare;
(6) in kind;
(7) more to pay the provident fund (but the same business is also faced with overpayment)
(8) enterprises to provide employee welfare facilities. Such as: ① enterprises to provide free lunch, or enterprises directly pay partnership management fee; ② enterprises to provide and arrange free medical benefits; ③ the use of residential equipment provided by the enterprise; ④ enterprises to provide transportation; ⑤ enterprises for the children of employees to set up an education fund to provide scholarships to the children of the employees and so on
Question 6: the company's business commission how to reasonably avoid the tax also nailed down a way, the company and the employees can sign a private car communal agreement to rent a vehicle to the employee. Private car communal agreement 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
Problem 7: the early stage of the small company, how to reasonably avoid taxes Hello. Your friend was cheated by others. Individuals and companies are enterprises, but there is a fundamental difference. So, the way to pay tax is also very different. Individual households are to pay a fixed amount of tax, that is to say, open invoices or not need to pay taxes, but the amount of tax is the same as the monthly open more open less! However, there is a limit on the maximum amount of invoices per month, which cannot be exceeded! The company is in accordance with the invoice amount to pay taxes, that is to say, invoicing should be I proportion to pay taxes, not invoicing do not need to pay taxes! So, if your friend is 0 declaration, then no tax paid every month.
But if you opened the invoice, you have to I proportion to pay taxes: 3% of the sales tax, 0.2% or so of the additional tax, personal income tax according to state regulations to pay But the financial generally do flat, you said 25% is the corporate income tax, and is the profit times 25%
That is to say, as long as the invoice of goods and wages to do enough to do more than the cost of doing flat profits. If you do flat profits, then the profit is 0, and the profit times 25% is also 0, so you don't have to pay it!
So, not as horrible as you think, if it is a small business, registered companies may be more cost-effective than the self-employed, if the 0 declaration, may not have to pay a tax!
However, it is necessary to have a professional financial help you do! The monthly invoices should be declared, not invoiced on the 0 declaration. If you don't have finance, you can find us at your service, two hundred dollars a month. Help you legal tax avoidance, reduce costs! Teach you specialized knowledge!
Question 8: General taxpayer enterprises, how to reasonably avoid taxes? To reasonably avoid taxes, you need an accountant who understands the national tax, local tax, and local preferential tax policies. 1, value-added tax: general taxpayer enterprises to reasonably avoid tax: first of all, the need is not the company's purchases come in raw materials and related commodities suppliers must have issued VAT invoices of the general taxpayers (at the same price: small taxpayers tax rate of only 3%, and general taxpayers 17%, a difference of 14 percent.) , and then, for the company's sales can be appropriate variations to reduce the company's taxable sales. In addition, for the local preferential tax policy, the company's business expansion in all aspects of the adjustment, in order to achieve the preferential tax policy requirements of the conditions for tax avoidance. 2, corporate income tax: first of all, according to the company's situation on bad debts, asset impairment provisions, etc., according to the scope of the tax law to provide for the increase in pre-tax deductible expenses; and then, the proportion of pre-tax deduction of the expenses, according to the specific cost of the situation of the diversion of pre-tax deduction in line with the scope of the expenses, such as: staff meals and staff meals can be well-documented from the business hospitality expenses. Separate them out. (The tax department generally categorizes the meal expenses as business entertainment expenses, which will be deducted proportionally and then adjusted). Cost of goods sold carryover: often a certain amount of goods have a certain amount of loss, will be reasonable industry loss recorded in the cost, increase the cost of goods sold. If you are satisfied, please adopt.
Question 9: How can small and micro enterprises reasonably avoid taxes? Less business hospitality, expenses to travel, office expenses, mainly, you can open more staff wages (control below 3500)
Income tax can be reduced by 10% levy
VAT, there is an input to come, and then according to the tax burden of reasonable sales invoices
Control the sales of the monthly income of less than 30,000, if it is the whole of a relatively large amount of sales, and customer communication. Break up, invoicing, monthly within 30,000, but the collection will have an impact
Question 10: How to solve the problem of reasonable tax avoidance Enterprises reasonable tax avoidance strategies and techniques With the vigorous development of the market economy, the maximization of profits has become the goal of the enterprises competing to chase, how to reduce the cost of taxes, legal avoidance of 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 preferential policies 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 making profits out of defalcation and taking advantage of the policy of difficult tax exemptions and reductions in order to enjoy the tax exemptions and reductions. 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 through hardship relief. 2.1.2 Avoiding tax by utilizing many and various tax preferences China's tax preferences by region ...... > >