Reasonable tax avoidance methods of advertising companies, the first aspect, tax avoidance in enterprise income tax:
1, advertising companies, in their daily work and life, accumulate more expense invoices, such as bills, stationery invoices, washing supplies, copy paper, ink cartridges and other computer consumables. Try to avoid meals, gifts and other expenses that are not fully tax deductible. In addition, many enterprises have no official invoice for their normal expenses, but only a receipt, so such expenses should be reduced as much as possible.
2. Wages can be compiled according to the tax standard of local enterprise income tax, which is of course higher than the wages actually paid (if the tax standard is exceeded, a tax will be paid). In addition, it's best to get paid with a retirement certificate, so that you can pay less disability security fund according to the number of employees (probably the number of employees minus the number of retired employees * about 400 yuan).
The second aspect is the tax avoidance of advertising companies in VAT.
1. When selling goods, you can avoid cash receipts and businesses without formal invoices, and record them in the current account, or you can leave them out.
2. When purchasing goods, if there is no formal invoice, even if you buy a ticket, you must have a supporting invoice for capital expenditure, which will increase the cost and reduce the gross profit.
What is the tax rate and calculation formula of cultural construction fee?
The rate of cultural construction fee is 3%, and the taxable amount of cultural construction fee is calculated according to the turnover of entertainment and advertising business tax payable by taxpayers and the prescribed rate.
The calculation formula is: tax payable = entertainment and advertising business tax turnover ×3%.
The construction fee for cultural undertakings shall be collected by the local taxation bureau together with the business tax on entertainment and advertising. The obligation to pay the construction fee for cultural undertakings occurs on the day when the payer receives the operating income or obtains the certificate for claiming the operating income. In addition, the business tax payable for advertising income is calculated: urban construction tax is 7%, and education fee is 3% additional.
How does the advertising industry evade VAT?