Internationally, many countries usually define people who have lived in the country for a certain period of time as taxpayers. For example, Article 1 of China's Individual Income Tax Law stipulates: "Individuals who have or have no domicile in China but have lived in China for more than one year shall pay individual income tax according to the provisions of this law": "Individuals who have neither domicile nor domicile in China but have lived in China for less than one year shall obtain income from China according to the provisions of this law. In this way, how to avoid becoming a resident of a certain country has become the key to tax avoidance. This enables some multinational taxpayers to travel freely between countries without becoming residents of any country, thus achieving the purpose of tax avoidance with little or no tax payment. After China's opening to the outside world, with the continuous expansion of international exchanges and personnel, technology and business exchanges, it has become an important means of tax avoidance that cannot be ignored.
2. The method of tax avoidance by transferring property or income is to transfer and divide the property or income obtained by others in other countries without the owner of the property or income moving across the tax boundary, that is, without changing the identity of residence and residents (citizens), so as to avoid paying income tax or property tax in the country of residence and enjoy various tax preferences and treatments in other countries.
3. Using the method of deferred income to avoid tax In the case of unstable and unbalanced personal income sources, individuals can transfer their high income in a certain period to the tax period with lower income through deferred income, so as to keep the taxable income in each tax period at a low level, thus reducing the taxable obligation. This method is more effective for contractors, lessees and other people with unstable income.
Fourth, personal income should be converted into the expenditure of enterprise units to avoid personal income tax, for example, some welfare income that enterprise units should pay to individuals should be converted from direct payment to providing public services. It will not expand the total expenditure scale of enterprises and reduce the level of personal consumption, but also enable individuals to avoid paying more personal income tax because of the increase in direct income. In essence, these methods convert personal taxable income into personal direct consumption to avoid personal income tax.
Verb (abbreviation of verb) investment tax avoidance law For those engaged in high-tech research, invention and patent research, if you have achieved business results and applied for a patent, are you going to sell the patent or invest in building a factory? Generally speaking, you can probably choose the following ways:
1. Selling patents to gain income.
2. A sole proprietorship enterprise.
3. Partnership.
There are various standards to judge the advantages and disadvantages of several methods. Let's look at taxes and see which scheme is better.
Suppose your patent transfer income is 300 thousand yuan, if you sell the patent income. Then, you have to pay personal income tax.
Payable income tax = 300,000× (1-20% )× 20% = 48,000 yuan, after-tax profit = 300,000-48,000 yuan = 252,000 yuan.
The individual actually earned 252,000 yuan, because the patent transfer is a one-time income, so you won't have a second time.
If you want this patent to bring you benefits for a long time to come, you'd better choose investment operation. For example, if an individual invests in setting up a factory and earns income by selling products, most newly established enterprises can enjoy certain tax relief. If your patent rights are not transferred, you don't have to pay taxes separately for the patents in your income. The ratio of your income to tax burden must be better than the personal income tax that simply pays patent income.
In partnership with others, you patent (share conversion), and the other party contributes to the establishment of a joint-stock enterprise, and the profits are distributed according to the number of shares held by each company. You only need to pay tax on investment dividends, but you don't have to pay tax on stocks until you transfer them. So you get patent income and business income through patents, and your tax burden is the lightest relative to simple patent transfer.
The personal income tax law stipulates that income from wages and salaries, income from contracting and subcontracting, income from remuneration for labor services, etc. Everyone has to pay personal income tax. These incomes are all calculated by comprehensive income, and the tax rate is excessively progressive. Anyone who earns more than 2000 yuan a month needs to pay taxes. How to reduce the tax burden in this area?
1, which must meet the following conditions: (1) is a legal act and is allowed by law; (2) the principle of low cost and economy; (3) Make effective arrangements in advance and make appropriate reports.
The formulation of tax plan is to arrange personal income in the near future through the study of the current tax law, such as changing the account nature of cash and physical expenditure by changing the consumption mode without changing the consumption level; By changing the time, quantity and payment method of income, the nominal income will be reduced, and then the tax rate will be reduced, and the tax burden will be reduced or exempted.
2. Tax avoidance strategy The arrangement of tax avoidance strategy can reduce your tax burden, but it will not reduce the national tax revenue. Because many schemes are chosen to avoid a certain tax and replace it with other taxes, some schemes are realized by reducing personal burden and increasing enterprise burden.
For the working class, the wages paid by enterprises are the basis for filing personal income tax. How to ensure the stable or small increase of personal consumption level without increasing tax burden is the main problem to avoid personal income tax. This part of income is taxed monthly, that is, it is taxed progressively according to the monthly income level. The lowest tax rate is 0% and the highest tax rate is 45%. When your income reaches a certain level, you have to pay the tax corresponding to that level. But the payroll tax is determined according to your actual monthly income, which provides a possible opportunity for tax evasion.
High salary is a standard for social evaluation of people's ability and status. In fact, a high salary does not provide a high level of consumption. Because, high salary means that your income in each period of the tax year is higher than others, when this income exceeds a certain progressive tax rate. Then you have to pay a high tax rate on cash income. The composition of wages is mainly determined according to people's labor ability and reproduction needs. So your salary not only reflects the motivation of labor, but also refers to the level of consumption. If all your consumption is realized after you actually get cash, part of your consumption is realized in cash, and the other part is obtained by combining actual interests, then the latter actually exceeds the former. Therefore, the use of comparative income is the first thing to be studied in tax avoidance and an important condition for tax planning.
In short, individuals who pay income tax on wages and salaries mainly achieve the purpose of tax avoidance by reducing their income and tax burden on the premise of ensuring the improvement of consumption level. For enterprises, under the premise of observing the national financial discipline, we should reasonably choose the payment method of employees' income to help employees improve their consumption level. It is not advisable to simply increase cash income. It is illegal to blindly provide welfare benefits and pay private money with public funds, which will inevitably bring adverse effects to the economic development of enterprises and ultimately affect the income of employees.