Reasonable and legal ways to reduce enterprise income tax are as follows:
1. Reasonably improve employee benefits, include costs and amortize profits; You can appropriately raise the wages of employees and reduce the tax burden within the scope of taxable wages;
2. Put individual patents into the company's use in the form of technology shares. Reasonable amortization can be adopted to achieve the purpose of paying less taxes;
3. Mixed sales should be signed according to law and taxed separately;
4. Make use of the relevant provisions on making up losses between member enterprises or between members and the parent company to arrange for profit-making enterprises to merge with loss-making enterprises to make up for previous losses, so as to achieve the purpose of reducing or exempting enterprise income tax.
Second, analyze the details
Enterprise income tax refers to the expenses paid by an enterprise to the government tax department in accordance with the relevant provisions of the national tax law and the relevant income generated in the process of production and operation; Enterprise income tax is a tax levied by the national tax authorities on domestic institutions, and most enterprises engaged in production and business activities have to pay enterprise income tax.
Third, how to calculate enterprise income tax
The calculation formula of enterprise income tax is: payable enterprise income tax = taxable income × applicable tax rate-tax relief-tax credit; Among them, taxable income = total income-non-taxable income-tax-free income-various deductions-allowed to make up the losses of previous years.