Kunming acts as an agent for bookkeeping, finance and taxation, and high-tech enterprises avoid taxes according to policies.

If we want to save tax, we must understand that reasonable tax avoidance is not tax evasion, but to reduce the tax pressure within the legal scope and avoid the blind spot of tax knowledge, which will lead enterprises to pay more taxes or be fined by the tax bureau. Therefore, it is necessary for enterprises to understand the basic knowledge of reasonable tax avoidance. Today Mande Enterprise Services has sorted out three common ways to avoid taxes according to policies.

The preferential tax policies for small and low-profit enterprises are as follows:

1. For small and meager profit enterprises whose annual taxable income is less than 200,000 yuan (including 200,000 yuan), the income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

2. For small and meager profit enterprises with an annual taxable income of 200,000 yuan to 300,000 yuan (including 300,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%.

3. If the monthly sales of small-scale taxpayer enterprises do not exceed 30,000 yuan (paying 90,000 yuan quarterly), they can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.

The year-end bonus tax preferential policies are as follows:

The exact name of the year-end award is "one-time bonus for the whole year". The year-end bonus tax calculation method is a relatively preferential algorithm, and it is the only tax preference that can be divided by 12 to calculate the appropriate tax rate.

The year-end award is an affirmation of employees' work performance in the past year. "year-end double salary system" is one of the most common forms of year-end bonus distribution, which is widely used by most enterprises, especially foreign companies.

Matters needing attention for enterprises to make good use of the preferential tax policy of "annual one-time bonus";

Taxpayers get a one-time bonus for the whole year, which is calculated and taxed separately as one month's salary income. In a tax year, for each taxpayer, this tax calculation method is only allowed once.

Taxpayers' bonuses in various names, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced bonus, attendance bonus, etc., are merged with the salary and salary income of the current month, and personal income tax is paid according to the tax law.

Since the legal taxpayer of personal income tax is an individual, the personal income tax borne by enterprises for employees cannot be deducted before tax. When the annual settlement is made, the enterprise shall make tax adjustment to increase the taxable income.

National preferential policies for high-tech enterprises

The enterprise's R&D expenses can be deducted before tax according to 175%.

If you apply to become a "high-tech enterprise", you can pay less corporate income tax of 10% and more profits of 15%. (Non-high-tech enterprises are required to pay 25% enterprise income tax)

Reasonable tax avoidance, tax planning and mastering the basic knowledge of reasonable tax avoidance are the best ways for enterprises to save taxes. Reasonable tax avoidance by using policies and regulations.

How much is industrial and commercial registration? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.