Legal analysis: 1. Make good use of tax preferential policies and choose investment regions and industries
Different regions and different industries enjoy different tax preferential policies. It is also important to take advantage of this. Can perform tax planning. Low tax rate and preferential income tax reduction policies. For example, a 20% preferential tax rate will be implemented for qualified small and low-profit enterprises. Tax incentives for industrial investment. For example, high-tech enterprises that need key support from the state are levied a reduced income tax rate of 15%. Preferential policies for job placement. An additional deduction of 100% will be given to the wages paid by the enterprise to place disabled persons in employment, and a certain additional deduction will be given to the wages paid to the employment of specific personnel (such as laid-off, unemployed, professionals, etc.). As long as enterprises hire laid-off employees, disabled people, etc., they can enjoy tax benefits with super deductions.
2. Reasonably use the organizational form of the enterprise to carry out tax planning
The factors that need to be considered in which organizational form the enterprise adopts mainly include: profit and loss of branches, whether branches enjoy preferential tax rates wait. If it is expected that the branch to which the preferential tax rate will apply will make profits, it will choose the subsidiary form and pay tax separately. If branches that do not enjoy the preferential tax rate are expected to make profits, they will use the branch form to pay taxes on a consolidated basis to make up for the losses of the head office or other branches. Even if the subordinate companies all make profits, the consolidated tax payment will not save tax at this time. It can save enterprises’ tax processing costs and improve management efficiency. If it is expected that a branch that does not enjoy the preferential tax rate will suffer a loss, it will use the branch form to pay taxes on a consolidated basis, and the losses can be made up with the profits of other branches or the head office.
It is expected that branches enjoying preferential tax rates will suffer losses. You can first make an in-depth analysis of whether the branches have the ability to turn losses into profits. If losses can be turned around in the short term, it is better to adopt the subsidiary form. Otherwise, choose the branch form. . Generally speaking, if the tax rate in the location where the subsidiary company is located is low, a subsidiary can be established to enjoy the low tax rate.
3. Use depreciation methods to carry out tax planning
The most commonly used depreciation methods are straight-line method, workload method, sum of years' digits method, etc. The amount of depreciation calculated by different depreciation methods is different in amount, the cost of apportioning each period is also different, and the income tax required to be paid is also different.
4. Use the selection of expense deduction standards to carry out tax planning
Expenses are a decreasing factor in taxable income. Within the scope permitted by law, current expenses should be listed as much as possible to reduce the income tax payable and legally defer tax payment time to obtain tax benefits.
5. Use inventory valuation method to carry out tax planning
Inventory is a key component in determining the cost calculation of the main business, and has a great impact on production costs, company profits and income taxes. . The Enterprise Income Tax Law allows enterprises to use the first-in-first-out method, the weighted average method or the individual valuation method to determine the actual cost of issuing inventories, but the last-in-first-out method is not allowed.
6. Registering a sole proprietorship in a tax depression
A sole proprietorship has many tax advantages. For example, a general enterprise has to pay 25% corporate income tax, but a sole proprietorship does not have to pay. Exclusively enjoy the VAT exemption for small-scale taxpayers within RMB 30,000. Secondly, by taking advantage of preferential tax policies, tax collection can be assessed and the tax burden can be significantly reduced.
7. Remember to pay taxes even if the contract is invalidated
8. Put personal patents into the company in the form of technology shares
9. If the invoice is lost, remedy it in time. It can still be reimbursed and recorded
10. Mixed sales must be signed in accordance with the law and taxes calculated separately
11. Zero declaration must be made even if there is no business
12. Value added The tax rate is only related to the industry and has nothing to do with the input tax rate.
Legal basis: "Tax Collection and Management Law of the People's Republic of China"
Article 2 This regulation shall apply to the collection and management of various taxes collected by tax authorities in accordance with the law. Law.
Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.
Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.
Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and remit, collect and remit taxes 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.
Article 5 The taxation department of the State Council is responsible for the management of tax collection nationwide. The state taxation bureaus and local taxation bureaus of various regions shall conduct tax collection and management respectively in accordance with the tax collection and management scope stipulated by the State Council. Local people's governments at all levels shall strengthen leadership or coordination of tax collection and management within their respective administrative regions in accordance with the law, support tax authorities in performing their duties in accordance with the law, calculate tax amounts in accordance with statutory tax rates, and collect taxes in accordance with the law. All relevant departments and units shall support and assist tax authorities in performing their duties in accordance with the law. Tax authorities perform their duties in accordance with the law, and no unit or individual may obstruct it.