Reasonable tax avoidance is very common, and many businesses are taking steps to avoid taxes reasonably, including in Western countries. Only when it comes to specific monetary interests, it is almost impossible to ask for specific programs here at Free. At the same time, the correct tax avoidance program should be based on the specific circumstances of the enterprise, it is necessary to have a financial adviser to the scene to understand in detail and develop. The company belongs to a small private enterprise, engaged in the industrial aspect. In mainland China, according to the payment of tax to be divided into: fixed fixed tax households, small-scale taxpayers, general taxpayers. The issue of tax for fixed taxpayers is no longer a problem. Small-scale taxpayers pay 6% of turnover business tax, but also produce "education, urban construction, flood control" and other surtaxes, roughly equivalent to a **** is 7.3-7.5%. General taxpayers are to pay value-added tax, the tax rate of 17%, value-added part of the tax, but now the more economically developed areas of Guangdong general taxpayers have taken the "tax rate" of the annual review: 3% of trading companies, factories 5%, so that everyone feels the burden of the tax is too heavy. And there are enterprise income tax: 18% within 30,000; 27% within 3-10 million; more than 10 million 33%. How to reduce the tax paid by the enterprise reasonably, which is also known as reasonable tax avoidance in the industry? 1-Reasonable increase in costs, reduce income tax, can be provided for the cost should be provided. 2-To take rapid depreciation of equipment to reduce the current income. 3 - the use of "separate stove to eat" method, the business dispersed, the original name of a company to do business into 2-3 companies to do, so that both increase the cost of amortization, but also to reduce corporate income: for example, you are now the company to do a year of 300,000 profit, you need to pay 90,000 9 of income tax, if divided into 3 companies to do, a year of profit each company is 99,000 profit, then income tax 3 companies a **** is 81,000, and in fact, because of the increase in the cost channels, 3 companies will not do 300,000 annual profit, a lot of costs have been repeated amortization and to mention the tax savings is not just nearly 20,000 tax. 4 - the use of "high-tax area to low-tax area" way to go: various special zones and development zones in the tax rate of the country have preferential policies, the company's headquarters will be transferred to these places, such as Shenzhen's corporate income tax is only 15%. The company's factories and branches of all business accounting to the company's headquarters to go, but also to enjoy the country's preferential policies. The enterprise settlement to do: high income tax to low income tax places; engaged in the tax rate of the region to not engage in the tax rate of the region to go. 5 - the use of "factories and companies registered in Hong Kong" approach, Hong Kong is a free port, is a low-tax area, the general corporate income tax is not more than 8%, other taxes are particularly low and less. 6- Borrow the name of "high and new technology" to enjoy the national tax incentives: there are 2 exemptions and 3 reductions, there are 3 exemptions and 8 reductions. Other businesses and products into this set of inside to do - ride the "windmill". 7 - borrow the name of "foreign capital" on the enterprise restructuring, each region of the foreign-funded enterprises have tax incentives. 8-Use of "laid-off workers" and "disabled" people, can also enjoy the national tax incentives. 9 - "Joint" with the school factory, the school factory in the tax aspects of the state has special preferential policies. 10 - special "alternative" methods, I will not say. These practices are safe, reasonable and reliable tax avoidance methods that can be used in the specific operation of the enterprise.
Reasonable tax avoidance refers to the use of relevant policies under the conditions permitted by state law, adjusting the tax items, tax time, tax types or applicable tax rates, etc. These are generally large companies, or groups of companies with complicated business operations, and more
unreasonable tax avoidance for small industrial enterprises. For such companies, the biggest tax, the best tax avoidance, the most affordable tax, is the corporate income tax, value-added tax do not want to think about it, the risk is too great, income tax leakage belongs to corporate behavior, terrific make-up payments is it, there is no penalty for the perpetrator, the value-added tax on the individual will be punished. In the income tax, the usual practice is to reduce income and increase costs.