The essence of tax planning is to pay taxes reasonably according to law, reduce tax risks and reduce tax payable as much as possible.
The tax planning of value-added tax is mainly considered from the following three aspects: 1. Planning of enterprise setting up value-added tax 1. Corporate identity choice But if you are a high value-added high-tech enterprise, it is more cost-effective to choose a small-scale taxpayer.
2. Direction and location of enterprise investment China's current tax law has formulated different tax policies for enterprises with different investment directions.
When choosing a site, investors should also make full use of the preferential tax policies of the state for certain regions.
II. VAT planning for enterprise procurement activities 1. Choosing the right buying opportunity is easy for enterprises to realize the reverse transfer of tax burden; If there is inflation in the market, buying as soon as possible is the best policy.
2. Reasonable choice of buyers For ordinary taxpayers, under the premise of the same price, they should choose to buy the goods of ordinary taxpayers, but if the sales price of small-scale taxpayers is lower than that of ordinary taxpayers, they need to be measured and selected.
3. VAT planning of enterprise sales activities 1. Choose appropriate sales methods, such as discount sales, cash discount, trade-in, debt-paying sales, etc. It is possible to use different sales methods for tax planning.
2. The plan of selecting the invoice issuing time can be combined with the plan of realizing the sales revenue. The realization time of product sales revenue determines the time when the enterprise's tax obligation occurs, which provides planning opportunities for using tax shielding and reducing tax burden.
3. Cleverly handle part-time and mixed sales taxpayers can choose to pay value-added tax or business tax by controlling the proportion of taxable goods and taxable services.
In addition to the above, non-tax means such as deferred billing, tied accounts and prepaid billing can also delay the tax payment time in time, which is also a way of corporate financing.
Besides VAT planning, tax planning also includes income tax planning.
Income tax planning is mainly realized through related party transactions, including corporate income tax and personal income tax. Using the preferential tax policies in different regions, several subsidiaries are divided into profit centers and cost centers, so as to obtain preferential tax policies and reduce tax costs.