1, change to "foreign" enterprises. Our country has a favorable tax policy for foreign-invested enterprises.
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 exempt 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,
and the depreciation amount 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, the use of national tax incentives for reasonable arrangements to achieve the purpose of tax avoidance;
2, the use of selective accounting methods,
3, from which the most advantageous 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 the purpose of reducing the tax burden for a certain period of time.
See, successful tax planning program is "the result of the battle of wits", so accounting staff must have a high level of tax policy, with the ability to
Tax policy deep processing, in order to ensure the legitimacy of the 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
Practical 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 points, and develop the correct planning steps to address the needs of the customer. 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.
I. The first condition for taxpayers to reasonably avoid tax
(1), taxpayers must have a certain degree of knowledge of the law, and be able to understand what is legal, what is illegal, and to draw the line between legal and illegal, and to ensure the legality 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 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 enterprise organization and its tax treatment is different, understand the form of enterprise organization, can be different forms of organization of enterprises to develop a targeted tax planning program.
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 as follows:
①, obtaining free information on tax laws and regulations through tax authorities,
②, inquiring about the relevant policies of governmental authorities through libraries,
③, collecting and inquiring about relevant materials through electronic websites,
④, subscribing to and purchasing professional journals and publications issued by relevant organizations,
⑤, cooperating with intermediaries, tax authorities and so on,
⑤, and cooperating with the tax authorities and other organizations. 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 the 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 developed, it is necessary to avoid tax planning program screening, select the optimal program. Screening mainly consider the following factors:
①, choose to save more tax or 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 the 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
Taxpayers in the investment how to legal and reasonable tax avoidance? Mainly from the following aspects:
1, choose a different 2, industry investment and 3, reduce the tax burden.
The tax law for the tax burden of different industries is treated differently, some do not have any tax incentives, but some industries have a lot of tax relief incentives. 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
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 the technology transfer of know-how, with a contract price of 20 million RMB, among which: 15 million RMB for equipments and 5 million RMB for know-how fee
● Taxable Amount=500×5%=250,000 RMB
● Tax Payment Planning: In the contract, the cost of equipment and know-how transfer fee can save this business tax
Asset Appraisal Value-added Tax Avoidance Case
● A property with a net book value of 5 million yuan, appraisal value of 50%, appraisal value of 7.5 million yuan, depreciation of 10 years
● Annual depreciation of 250 ÷ 10 = 250,000 yuan
● Annual income tax can be reduced
● Annual income tax can be reduced
● Annual income tax can be reduced
● The taxable amount = 500 × 5% = 25 million yuan
● Annual income tax can be paid less = 25 × 33% = 82,500 yuan
Income tax exemption planning case
● A technology company opened in July 2002, the profits of that year should be taxed 50,000 yuan, 2003 is expected to achieve profits of 2 million yuan
● Choose the year for the tax holiday, then the current year will not be paid 50,000 yuan of income tax, and the second year should be paid 66 million yuan
● The year is the tax exemption, then not pay income tax 50,000 yuan, the second year should be paid 66,000 yuan
● The year is the first year of the tax exemption, and the next year should be paid.
● Choosing the second year as the tax-free period, the tax can be saved 610,000 yuan
Foreign enterprise income tax avoidance planning case
● Reinvestment of resources *** enjoy tax rebate tax avoidance case
● Avoiding to become a resident taxpayer
● Two exemptions and three reductions of the avoidance of tax planning
Loss making up for the loss of the planning case
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, continue to make up the loss without tax. For example, in 2001, 230,000 yuan, there is still 10,000 yuan to stay
● Continued losses in the current year, the current year is not taxed, and the previous four years of losses together with the annual credit. For example, in 2002, a loss of 30,000 yuan
● The amount of loss that can be set aside = 10 + 5 + 8 + 3 = 260,000 yuan
● The loss of 97 has not been deducted for more than five years, can not be deducted.
Case of domestic enterprise income tax avoidance
● Asset evaluation value-added tax avoidance case
● Loss compensation planning case
● Income tax reduction planning case
Reinvestment tax rebate tax avoidance case
● A joint venture, the foreign party will be invested in the year 2002, after-tax profits of 1.5 million yuan, reinvested in the enterprise in August 2003, and then invested in the enterprise. In August 2003, the foreign party reinvested 1.5 million yuan of after-tax profits from the investment in 2002 in the enterprise, the expected operating period of 15 years, the applicable tax rate of 30%, the local tax rate of 3%
● Refundable tax = 150 ÷ (1-30% + 3%) × 30% = 671.6 thousand yuan
● If you organize the export of products or technologically advanced enterprises, you can enjoy the tax rebate of 100%
● Refundable tax = 1.5 million yuan
● Reinvestment of tax rebate case
● Reinvestment of tax rebate case
● 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 or not is: the location of the 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 Planning
● Case of avoiding tax by dividing the income into production, supply and sales declarations
● Case of avoiding tax by dividing the income into production, supply and sales declarations
● The case of tax avoidance of wage-based benefits
● The case of tax avoidance of wage-based labor compensation
Reinvestment tax planning methods
In the establishment of a foreign enterprise or re-investment is recognized as a product export enterprise or advanced technology enterprise, so that the amount of refundable income tax is as follows:
● The amount of refundable tax = 150 ÷ (1 ÷ (1) + 3%. -30% + 3%) × 30% = 67.16 (million yuan)
● The problem to be noted is: after the reinvestment tax rebate, the tax authorities to reinvest the tax rebate management of the tax avoidance strategy of exemption, two reduction and three concessions
● Postponement of the year of profit
● The year of profit in the year of opening, if the actual profit of the month is not more than six months, you can apply for tax deferral of the year of profit
● The year of profit to be deferred to the tax authority, if the actual profit is not more than six months, you can apply for tax deferral of the year of profit to the tax authority. If the actual profit is not more than 6 months, you can apply to the tax to postpone the profit year for one year
● Three years after the start of the profit year, you can use the accounting accrual system and deferred depreciation as much as possible to bring forward the profit of the three years after the half-taxation to the tax exemption period.
● Not separately accounted for taxable = "250 + 23.4 ÷ (1 + 17%)" × 17% - 40 = 59,000 yuan
● Separately accounted for taxable = 250 × 17% - 40 + 23.4 × 3 = 2.5 + 0.7 = 32,000 yuan
● Tax savings compared to the two = 5.9 - 3.2 = 27,000 yuan