2. If the tax planning scheme is arranged on the elements of the tax system, it is mainly necessary to start from the following two aspects. The first is to find out which ones are not within the scope of taxation. In China's tax law, almost every tax has stipulated the corresponding collection object. So, is it impossible to find things that are not in these collections? Actually, it's not. This involves the importance of using reverse thinking in tax planning. Take the popular special technology transfer as an example. The transfer of know-how belongs to intangible assets. According to the relevant national tax laws, the transfer of intangible assets needs to pay certain taxes. Therefore, if the intangible asset is not transferred within the territory of China, it may not be taxed. So now many companies will choose to transfer to overseas companies, which can reduce the tax payment of enterprises to a certain extent.
3. The method of deferred tax payment. In fact, many companies now rely on capital flow for their operations. Once there is a problem with the company's capital flow or it is stuck in tax collection, it will have a great impact on the company's operation. Delaying tax payment can extend the buffer time of enterprises and reduce the tax pressure of enterprises. Therefore, in the process of tax planning, enterprises can plan in stages in advance and pay taxes by stages, so as to avoid paying large amounts of taxes at one time. However, how to use this planning method needs to be comprehensively judged according to the financial situation and production scale of the enterprise.
When an enterprise carries out tax planning, the formulation of tax planning scheme needs to be analyzed according to its own situation. Due to the different financial conditions of different companies, the time of capital turnover is also different. Therefore, when making professional tax planning plans, enterprises should also make overall plans according to the overall operating conditions of enterprises.