I don't know how to make tax planning, so I want to find a legal tax service agency smarter than a fool. What are their professional qualities?

China's taxation is divided into three categories: national tax collection, local tax collection and national tax and local tax collection. Enterprises in different regions, different industries, different time and different nature will affect the tax types and tax rates of enterprises. Enterprises can realize the best value of income, cost, expenses and profits through effective tax planning, and realize the purpose of reducing tax burden.

Enterprises should do a good job in tax planning, there are the following entry points:

1. Select the tax with large tax planning space.

It is necessary to choose taxes that have a significant impact on decision-making as the focus of tax planning; Choose taxes with high tax flexibility as the focus of tax planning. The greater the tax flexibility, the greater the potential of tax planning.

2. Comply with preferential tax policies.

Generally, when designing taxes, there are preferential tax terms. If enterprises make full use of preferential tax terms, they can enjoy preferential tax saving.

3. Change the composition of taxpayers

Before tax planning, enterprises should first consider whether they can avoid becoming taxpayers. For example, under the Provisional Regulations on Value-added Tax and Business Tax, which came into effect in 1994, enterprises prefer to be business tax taxpayers rather than VAT taxpayers, and prefer to be general VAT taxpayers rather than small-scale VAT taxpayers. Because the overall tax burden of business tax is lighter than that of value-added tax, the overall tax burden of general taxpayers of value-added tax is lighter than that of small-scale taxpayers of value-added tax.

4. Basic factors affecting the tax payable

There are two factors that affect the tax payable: tax basis and tax rate. Tax planning is nothing more than starting from these two factors. For example, the tax basis of enterprise income tax is taxable income, and the tax law stipulates that enterprise taxable income = total income-allowable deduction of project amount, which stipulates complex tax increase or decrease projects in the specific calculation process. Therefore, enterprises have certain tax planning space.

5. Pay attention to financial management. There is tax planning to be done in the process of enterprise financial management. For example, according to the provisions of the tax law, debt interest is used as a deduction of income tax and enjoys preferential income tax, while dividend payment can only be distributed in the after-tax profits of enterprises, so debt capital planning has the advantage of tax saving.

Clever as a fool: the service tenet of tax service organization: tax planning needs to be based on different industries. Scientific customization according to the actual situation of different enterprises can effectively reduce the tax burden of enterprises within the legal scope and enable enterprises to survive for a long time.