Reasonable tax avoidance: what can the boss do?
1. changed to "foreign" enterprises. China implements preferential tax policies for foreign-invested enterprises. Therefore, the transition from domestic-funded enterprises to Sino-foreign joint ventures and cooperative enterprises is a good way to enjoy more tax reduction, exemption or tax deferral.
2. Register as a "tax haven oasis"
All production, management and service-oriented enterprises and enterprises engaged in high-tech development established in cities where special economic zones and economic and technological development zones are located, as well as high-tech industrial zones and bonded zones recognized by the state, can enjoy a greater degree of tax concessions. Small and medium-sized enterprises can choose the above-mentioned specific areas for investment, production and operation when choosing investment locations, so as to enjoy more tax benefits.
Enter a special industry
For example, the service industry tax exemption regulations: childcare services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled 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.
4. Write an article about "managing expenses"
Enterprises can increase the proportion of bad debt reserves, and the bad debt reserves are included in the management expenses, thus reducing the profits of the current year and paying less income tax.
Enterprises can try to shorten the depreciation period, so that the depreciation amount will increase, the profit will decrease and the income tax will be paid less. In addition, using different depreciation methods, the amount of depreciation accrued is very different, which will eventually affect the income tax.
Step 5 replace it with "cost"
Private owners of small and medium-sized enterprises should consider how to share the cost of water, electricity and fuel in their operations, and whether the product cost includes family living expenses, transportation expenses and various miscellaneous expenses.
In today's business world, this project is often used. They put the cost of buying a house and a car, and even the cost of children going to kindergarten on the company's business projects. This kind of treatment is not allowed by national policy. Although this method is not uncommon in today's business circles, we do not advocate it here.
6. Reasonably improve employee welfare.
In the process of production and operation, private owners of small and medium-sized enterprises can consider appropriately raising the wages of employees within the scope of taxable wages, handling medical insurance for employees, establishing co-ordination funds such as employee pension fund, unemployment insurance fund and employee education fund, and carrying out enterprise property insurance and transportation insurance. These expenses can be charged to the cost.
7. Do an article on "Sales Settlement"
Choose different sales settlement methods and postpone the time to confirm income. For example, an electrical appliance sales company sold air conditioners 10000 units that month, with a total revenue of about 25 million. According to the output tax 17%, it is necessary to pay more than 4.25 million yuan in tax, but the company will immediately deduct the tax bill for next month. Due to the time value of money, delaying tax payment will bring unexpected tax saving effect to enterprises.
Reasonable tax avoidance: what can the CFO do?
There are many commonly used tax avoidance methods, but they are generally nothing more than: using national tax preferential policies, transfer pricing method, cost calculation method, financing method and leasing method.
1. Make full use of preferential tax policies.
The new tax law avoids excessive tax reduction and exemption. At the same time, the tax law also stipulates preferential tax policies, such as: enterprises in high-tech development zones collect income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production; Enterprises with "three wastes" as the main raw materials can reduce or exempt income tax within five years; Enterprises and institutions engaged in technology transfer and related consulting, services, training, etc. whose annual net income is less than 300,000 yuan are temporarily exempted from income tax, and so on. Enterprises should avoid taxes to the maximum extent.
2. Pricing transfer
Transfer pricing method is one of the basic methods for enterprises to avoid tax. Refers to the method of pricing products according to the common interests of enterprises, rather than fair market prices, in order to share profits or transfer profits. The transfer price of products using this pricing method can be higher or lower than the fair market price, so as to achieve the purpose of paying less tax or not paying tax.
The tax avoidance principle of transfer pricing is generally applicable to affiliated enterprises with different tax rates. Through transfer pricing, part of the profits of high-tax enterprises are transferred to low-tax enterprises, and the total tax payment of the two enterprises is finally reduced.