Under the background of strengthening tax collection and management, how to achieve "steady and far-reaching"?
202 1 as the first year of the 14 th five-year plan, it is also an extraordinary year in taxation. On the one hand, tax reduction and fee reduction have given great tax dividends to the vast number of small and medium-sized enterprises and ordinary people, supported their development from taxation, helped small and medium-sized enterprises solve problems, and enhanced residents' sense of acquisition and security. According to the data released by State Taxation Administration of The People's Republic of China, in 20021year, the national tax reduction and fee reduction increased by 1. 1 trillion yuan, and 70% of small and micro enterprises with operating income in China did not need to pay taxes. [1] On the other hand, for high-income groups represented by network anchors, the tax authorities are constantly standardizing tax collection and management, deepening tax reform, and studying and promoting the fourth phase of golden tax. Constantly investigate and deal with major tax punishment cases to avoid a large loss of state tax revenue. From the perspective of tax collection and management, practice the policy of * * * sharing wealth-increase the adjustment of taxation, social security and transfer payment, improve the accuracy, expand the proportion of middle-income groups, increase the income of low-income groups, rationally adjust high income and ban illegal income. As a taxpayer, under the background of strengthening tax collection and management, how to achieve "steady and far-reaching"?
It is the duty of every citizen to pay taxes according to law. The bottom line of paying taxes according to law cannot be broken. Under the background of the current society ruled by law, paying taxes according to law and operating in compliance are the basic prerequisites for enterprises to achieve long-term healthy development. Tax compliance is the core lifeline of enterprises and the premise of paying taxes according to law. Tax compliance generally means that taxpayers should abide by the norms and positive evaluation of tax law when taxable behavior occurs, and reasonably choose civil and commercial behavior on the premise of taking into account risks, so as to achieve the balance between tax compliance and tax saving. It is the duty of every enterprise and individual to pay taxes according to law and abide by laws and regulations. Don't just covet the lowest tax burden and immediate interests. Not every scheme with the lowest tax burden can be applied.
(1) Do a good job in tax risk identification and control.
Enterprises can seek professionals to accurately identify the possible tax risks of enterprises through systematic tax risk detection, and accurately evaluate the size of risks and possible consequences. And according to the "Tax Risk Detection Report", combined with their own actual situation, the possible tax risks are accurately rectified and adjusted in time. For major compliance risks, the initiation, implementation and effect of measures shall be continuously tracked and supervised until the compliance risks are eliminated. If the risk response measures are ineffective or ineffective, early warning and verification shall be conducted in time, suggestions for improving compliance risk response shall be put forward, and compliance response shall be strengthened. For example, if an individual shareholder borrows money from the company as a borrower and does not return it at the end of the year and does not use it for production and operation, he can pay 20% personal income tax according to "interest, dividends and bonus income". These tax risks can be found and rectified in time through risk detection to prevent avoidable tax risks.
(B) the establishment of internal tax compliance system
An enterprise shall establish an internal control system for tax compliance. First of all, enterprises should establish and improve the accounting system. Accounting is the basis of tax management, which ensures the compliance in the process of subject setting, voucher review, accounting implementation and statement issuance. Establish and improve invoice management, expense reimbursement and business process management systems, comprehensively review the legality of input invoices and reimbursement vouchers, and review the integrity of business data retention, so as to realize that business data is complete, matched with purchase and sale invoices, reimbursement vouchers are consistent with reimbursement content elements, and can be traced back to the responsible person. Secondly, enterprises should establish a scientific tax payment system, with a special person in charge of tax declaration, and make monthly, quarterly and annual tax declarations on time. Thirdly, enterprises can establish a scientific business system, design and plan business processes and models from the perspective of taxation, and achieve the effect of tax optimization, but they need to pay attention to the tax risks of fictitious business. Finally, improve and adjust the property rights system. Enterprises adopt different organizational forms, such as sole proprietorship, partnership and limited liability company. , will face different responsibilities, bear different tax costs, and can choose the appropriate organizational form according to the nature of the business. Different shareholder status and ownership structure also affect the company's operating income and the tax cost of investors, so we can consider building a suitable ownership structure from the perspective of taxation.
(3) Do a good job in tax compliance training.
Every year, tax policies emerge one after another, and the tax-related regulations are very detailed and complicated. Sometimes, due to the misunderstanding of several words, enterprises or individuals can't enjoy the tax preferences given by the state on time, which may cause avoidable tax risks. Through tax compliance training, we can interpret tax policies in time and sound the alarm for tax non-compliance. We can customize the tax compliance training within the enterprise by understanding the current situation and needs of the enterprise tax compliance management system, and we can also customize and design training courses for some major and common tax compliance problems that have occurred in society or enterprises themselves.
(4) Hire a professional perennial tax consultant.
Enterprises or individuals can hire professional perennial tax law consultants to control tax risks, optimize tax management, answer daily tax consultations and issue professional legal opinions for enterprises or individuals from a legal perspective, assist the safe development of enterprises and protect personal wealth.
Under the general trend of strengthening tax collection and management, we can follow the trend and seek longer-term development. Enterprises or individuals can keep abreast of the state's tax policies, adjust the asset layout or arrange the investment structure in time, and fully enjoy the tax preferences given by the state. It is safer to act in accordance with national laws and regulations. The state grants a large number of tax dividends, including but not limited to:
(A) small and micro enterprises tax incentives
In order to encourage the development of small and micro enterprises, the state has given them very preferential policies. From 202 1, 1, to 1, 2022, 1, 3 1 February of each year, the annual taxable income of small and low-profit enterprises shall be reduced by 1 10,000 yuan. [2] That is to say, for small and micro enterprises whose annual taxable income does not exceed 6,543,800+0,000, the actual corporate income tax paid does not exceed 25,000, and the actual corporate income tax rate does not exceed 2.5%.
However, its application is also limited. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan. The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average (beginning and end of season) 2
Annual Quarter Average Sum of Annual Quarter Average 4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
(2) Tax preference of Hainan Free Trade Port
On June 30th, 2020, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Preferential Policies for Enterprise Income Tax in Hainan Free Trade Port, which levied enterprise income tax at a reduced rate of 15% on encouraged industrial enterprises registered in Hainan Free Trade Port. To enjoy this preferential policy, three conditions need to be met: first, registration in Hainan Free Trade Port; The second is to meet the "substantive operation". In order to facilitate enterprises to enjoy preferential policies, State Taxation Administration of The People's Republic of China Hainan Provincial Taxation Bureau, Hainan Provincial Department of Finance and Hainan Provincial Market Supervision Administration jointly issued the Announcement on Relevant Issues Concerning the Substantive Operation of Encouraged Industrial Enterprises in Hainan Free Trade Port, which gave an authoritative answer on how to identify the substantive operation of encouraged industrial enterprises. If a resident enterprise registered in FTZ engages in encouraged industrial projects and does not set up a branch outside FTZ, its production and operation, personnel, accounts and assets are in FTZ, which is a substantial operation in FTZ. The production, operation, personnel, accounts and assets of resident enterprises registered only in FTZ. Not in FTZ, not belonging to the substantive business in FTZ, and not allowed to enjoy the preferential corporate income tax policies of FTZ. Where a resident enterprise registered in a free trade port engages in encouraged industrial projects and establishes branches outside the free trade port, the resident enterprise implements substantive and comprehensive management and control over the production and operation, personnel, accounts and assets of each branch, which belongs to substantive operation in the free trade port. If a resident enterprise registered outside the free trade port sets up a branch in the free trade port, or a non-resident enterprise sets up an institution or place in the free trade port, the branch, institution or place has the function of production and operation, and has business income, employee wages and total assets matching its production and operation function, which belongs to substantive operation in the free trade port. Third, the need is to encourage industries, that is, the main business of enterprises must belong to industrial projects listed in the catalogue of encouraged industries, and the income from the main business of enterprises must account for more than 60% of the total income.
The "Overall Plan for the Construction of Hainan Free Trade Port" clearly stated that "the income from overseas direct investment of tourism, modern service industry and high-tech industrial enterprises established in Hainan Free Trade Port before 2025 shall be exempted from enterprise income tax." The Catalogue of Enterprise Income Tax for Tourism, Modern Service Industry and High-tech Industry in Hainan Free Trade Port includes three major industries: high-tech industry, tourism industry and modern service industry. Among them, high-tech industry * * * includes 324 items in 36 categories, tourism * * * includes 6 categories 14 items, and modern service industry * * * includes 22 categories 13 1 items. Wide coverage, benefiting many enterprises. So, what are the benefits of new overseas direct investment? Mainly refers to the operating profit obtained by newly established overseas branches; Or the dividend income corresponding to overseas direct investment increased by overseas subsidiaries with a shareholding ratio of more than 20% (inclusive). And the enterprise income tax rate of the invested country (region) is not less than 5%.
Khorgos tax preference
The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies for Newly Established Enterprises in Difficult Areas of Xinjiang and Kashgar and Khorgos Special Economic Zones (Caishui [202 1] No.27) stipulates that "from 202 1 to 1 to February1in 2030, It can be seen that the preferential policy of five exemptions in Horgos is still within the validity period, which meets the requirements of policy application, and enterprises operating in Horgos can enjoy preferential policies.
Only by complying with the general trend of national policies, acting in accordance with relevant regulations, and fully enjoying and landing preferential tax policies can we be "stable and far-reaching". Although the country has given a large number of preferential policies to specific subjects in specific fields, it should be noted that when using the above preferential tax policies for tax planning, it needs to be in line with the commercial nature and have reasonable commercial purposes, and companies that enjoy preferential policies cannot be used as channels for tax evasion.
When managing wealth, high net worth people often use large insurance tools and trust tools, which have powerful functions, such as risk isolation and directional inheritance. Of course, there are certain tax optimization functions.
Insurance tools have certain tax planning functions. In the United States, Canada and Australia, the creditor's rights obtained from life insurance with the death of the insured as the insurance subject matter do not need to pay income tax. In our country, we often hear that "buying insurance can avoid tax". It should be noted that the act of buying insurance is that the insured uses the cash after tax to buy insurance products, which will not generate tax and have no income. However, in the insurance holding stage and at your own risk stage, according to the fifth paragraph of Article 4 of the Individual Income Tax Law, insurance claims are exempt from individual income tax. In addition to insurance claims, there are other forms of insurance claims, such as dividends and survival payments. At present, there is no clear tax law in China to tax these benefits. Therefore, at present, there is no need to pay personal income tax for insurance dividends and survival funds in China.
Family trust also plays a certain role in tax planning. Article 2 of China's individual income tax law stipulates that individual income tax shall be paid on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. "Trust benefit income" or "trust distribution income" can not be clearly classified into the above nine income tax items at present, and it needs further formulation by the state. Therefore, at present, there is no clear tax basis for the trust distribution income obtained by family trust beneficiaries in China, and there is no need to pay personal income tax for the time being.
It should be noted that although the above tools have certain tax optimization functions, their tax optimization functions are not the basis for their existence and development. Moreover, in the combination of financial management tools such as big insurance, family trust and bank financing, although it can play a certain role in tax optimization, it cannot be the only or main purpose, and it must have a reasonable commercial purpose, otherwise it may face tax risks of tax adjustment.
Under the background of strengthening tax collection and management, paying taxes according to law and operating in compliance are the best planning schemes. We can make full use of the preferential tax policies given by the state, combine various financial management tools, operate according to law within legal limits, safely guard family wealth, guard against various risks faced by family wealth, and finally realize "striving for progress while maintaining stability".
Precautions:
[1] Nine moving pictures show you the highlights of tax reduction and fee reduction in the first three quarters of 2002/kloc-0. /China tax/n 8 102 14/n 8 1064 1/n 298587 1/n 29859 18/c 10 1729/c 5 170570/content . html
[2] Guidelines on Tax Preferential Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households/ChinaTax/N 81N 810825/C101434/C 5167233.
Authors: Wang Shuaifeng, Gao Huiyun, Amusement.