Reasonable tax avoidance means that enterprises evade or enjoy tax preferences through legal means that comply with laws and regulations. Generally speaking, the new third board enterprises can reasonably avoid taxes in the following ways:
Tax avoidance by using preferential tax policies: tax can be saved by using preferential tax policies for industries, preferential tax policies for regions, and financial support and subsidies.
Under the reform of changing business tax to value-added tax, it is conducive to eliminating double taxation and effectively reducing the tax burden of taxpayers.
Tax avoidance can be realized by using multi-enterprise tax structure design: in overseas investment, enterprises can set up a series of special carrier companies in different countries and regions through good tax structure and inject them in the form of appropriate capital, so that the international tax burden from overseas projects or assets to our investors is the lowest. In practice, we can avoid tax by designing equity structure and capital structure.
Partnership shareholding is more tax-saving: for the purpose of motivating employees, most listed companies will implement equity incentives before the shareholding system reform. As an organizational form of equity incentive, it can be carried out directly by individuals or by building a shareholding platform. The corporate shareholding platform has a high tax burden, and the limited partnership shareholding platform has a tax advantage, and the arrangement is flexible and convenient. Therefore, we should consider the possibility of limited partnership as a platform for executives to hold shares in order to give full play to its tax advantages. In addition, many places have further tax incentives for partnerships.
Minimize related party transactions: For the purpose of anti-tax avoidance, the tax authorities will pay close attention to related party transactions, especially the listed companies of the New Third Board, whose related party transactions must be publicly disclosed, and special attention should be paid to tax-related risks. Therefore, enterprises need to consider the necessity of related party transactions, and should not fabricate related party transactions in order to enjoy tax incentives. At the same time, they should also pay attention to the pricing mechanism of related party transactions and the fairness of transaction prices, so as to reduce the risk of special tax adjustment by tax authorities.
Reasonable employee salary system and welfare system: there will be some expenses in the account that cannot be deducted before tax, and enterprises can try to avoid these subjects that cannot be deducted before tax. For example, the medical expenses of employees caused by traffic accidents can be placed in the non-operating expenditure items according to traffic accidents, so that the annual income tax must be increased when the settlement is made, and it is also possible that the employee welfare expenses do not exceed 14% of the total wages, thus avoiding the enterprise income tax reasonably.