Different regions and industries enjoy different preferential tax policies, which can also be used for tax planning. Preferential policies of low tax rate and income reduction. For example, a preferential tax rate of 20% is implemented for small and low-profit enterprises that meet the requirements. Tax incentives for industrial investment. For example, income tax is levied at a reduced rate of 15% for high-tech enterprises that need key support from the state. Preferential policies for employment placement. 100% of the wages paid by enterprises for the employment of the disabled, and the wages paid for the employment of specific groups (such as laid-off, unemployed, professionals, etc.). ) was also deducted. As long as enterprises recruit laid-off workers and disabled people, they can enjoy additional tax concessions.
2. Make rational use of the organizational form of enterprises for tax planning.
What kind of organizational form should an enterprise consider mainly includes: the profit and loss of branches, whether branches enjoy preferential tax rates, etc. Expect the branches with preferential tax rates to make profits, choose the form of subsidiaries and pay taxes separately. If it is expected that the branches that do not enjoy preferential tax rates will make profits, they will pay taxes in the form of branches to make up for the losses of the head office or other branches; Even if the subordinate company is profitable, the summary tax payment at this time can not save tax, but it can save the tax cost of the enterprise and improve the management efficiency. It is expected that branches that do not enjoy preferential tax rates will suffer losses, and then pay taxes in the form of branches, and the profits of other branches or head offices can be used to make up for the losses.
It is expected that the branches enjoying preferential tax rates will lose money. First, we can deeply analyze whether the branches have the ability to turn losses into profits. If they can turn losses into profits in a short time, they should adopt the form of subsidiaries, otherwise they should choose the form of branches. Generally speaking, if the tax rate of subordinate companies is low, subsidiaries can be established to enjoy low tax rates.
3. Use depreciation method for tax planning.
The most commonly used depreciation methods are straight-line method, workload method and sum of years method. The amount of depreciation calculated by different depreciation methods is different in quantity, the cost allocated in each period is also different, and the income tax to be paid is also different.
4. Make use of the choice of expense deduction standard for tax planning.
Expenditure is a decreasing factor of taxable income. Within the scope permitted by law, the current expenses should be listed as far as possible, the income tax payable should be reduced, and the tax payment time should be legally postponed in order to obtain tax incentives.
5. Use inventory valuation method for tax planning.
Inventory is the key content to determine the cost calculation of main business, which has great influence on production cost, company profit and income tax. The enterprise income tax law allows enterprises to use the first-in first-out method, weighted average method or individual valuation method to determine the actual cost of issuing inventory, but it does not allow the last-in first-out method.
6, the use of registered sole proprietorship enterprises in tax depression.
Paying taxes has many advantages. For example, general enterprises have to pay 25% corporate income tax, but they don't have to pay it. You can enjoy VAT exemption for small-scale taxpayers within 30,000 yuan. Secondly, they can use preferential tax policies to verify the collection, greatly reducing the tax burden.
7. Remember to pay taxes if the contract is invalid.
8. Put individual patents into the company's use in the form of technology shares.
9. If the invoice is lost and remedied in time, it can still be reimbursed and recorded.
10, mixed sales should be signed according to law and taxed separately.
1 1. Even if there is no business, zero declaration is required.
12, the VAT rate is only related to the industry and has nothing to do with the input tax rate.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.