I. Planning "Verification" and "Audit"
At present, in view of the tax collection and management measures of law firms, Guo Fa [2065438+05] No.57 and State Taxation Administration of The People's Republic of China Announcement No.5 (20 16) have abolished the provisions on the collection of lawyers' accounts in the whole industry. However, it is understood that the tax authorities of many provinces and cities, including Beijing, still maintain the "inertia of implementation" of policies, and implement audit collection for the whole lawyer industry. From the lawyer industry itself, the tax point thinks that different tax collection policies should be adopted according to the actual situation of large law firms and small and medium-sized law firms to reflect the fairness of tax law. According to the provisions of the Tax Administration Law and Caishui [2000] No.91,the competent tax authorities shall collect individual income tax by means of verification and collection under any of the following circumstances:
(1) The enterprise shall set up account books in accordance with the relevant provisions of the state, but has not yet set up account books;
(two) although the enterprise has set up account books, but the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, so it is difficult to audit the accounts;
(3) Taxpayers are obligated to pay taxes, fail to file tax returns within the prescribed time limit, and are ordered by the tax authorities to file tax returns within the time limit, and still fail to file tax returns within the time limit.
Two, "small scale" and "general taxpayer" planning
According to the provisions of the tax law, the applicable standards are mainly based on the annual taxable sales of VAT and the soundness of the accounting system.
Third, minimize costs.
Make full use of the deduction policy of various costs and expenses, such as the business training expenses undertaken by lawyers in accordance with the provisions of the Bar Association, which can be deducted according to the facts. For another example, the off-balance-sheet assets of law firms can be "internalized", and the fixed assets and intangible assets of law firms can be deducted from the current costs through depreciation and amortization to achieve the purpose of tax saving, and so on. Fourth, the plan of "breaking the whole into parts"
Personal income tax is an excessive progressive tax rate;
(1) At the partner level, under the condition of fixed income, the value-added rate and applicable tax rate can be greatly reduced;
(2) For another example, it is necessary to find that the ratio of salary to year-end bonus is reasonable, and the abnormally high monthly salary or year-end bonus will lead to a higher tax rate (up to 45%).
(3) Diversified benefits, such as "subsidies, allowances", "insurance claims" and "settling-in expenses, resignation fees, retirement wages, retirement living allowances paid to cadres and workers in accordance with the unified regulations of the state" are also tax-free; At the same time, according to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals can be deducted from taxable income, and so on.
Five, strive for regional tax incentives
Tax point believes that for some large law firms, we can consider setting up branches and other related institutions in countries and regions where preferential tax policies are introduced, and strive to enjoy preferential tax policies.
Sixth, strive for the return of local finance.
Personal income tax belongs to the national tax. In order to attract investment, some regions give investors a certain tax rebate for local sharing, and law firms can actively strive for it.
Seven. Transfer pricing plan
The operation of modern legal profession needs the support of many third parties at home and abroad, such as network, information and management. Management fees, service fees, intangible assets, loans and leases can be reasonably priced by setting up external service agencies. It should be reminded that transfer pricing needs to be reasonable, and at the same time it faces certain tax adjustment risks.
Eight, business process reengineering planning
Summary: tax planning should be comprehensively weighed. In addition to tax factors, we should also consider non-tax costs, invisible tax burden and other factors. At the same time, it is necessary to achieve the matching of finance, taxation and contract. Also pay attention to your own tax rate to prevent touching the "red line" of various places.
legal ground
People's Republic of China (PRC) Lawyers Law
Article 25 When a lawyer undertakes business, the law firm accepts the entrustment, signs a written contract with the client, collects fees in accordance with state regulations and records them truthfully.
Article 26 Law firms and lawyers shall not engage in business by slandering other law firms and lawyers or paying referral fees.
Article 27 A law firm shall not engage in business activities other than legal services.
Law firms and lawyers shall pay taxes according to law.
Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (No.91No.2000 of Caishui).
It is stipulated that individual income tax shall be levied according to the taxable items of "income from production and operation of individual industrial and commercial households" in accordance with relevant regulations.
Article 6 of the Measures for the Collection of Individual Income Tax for Individual Industrial and Commercial Households.
Provisions: "When calculating taxable income, if the accounting treatment method of individual industrial and commercial households is inconsistent with these measures and the relevant provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, it shall be calculated in accordance with these measures and the relevant provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China."