Learn about the current preferential policies for small and micro enterprises. Understand the country’s preferential policies for high-tech enterprises. Preferential tax policies for year-end bonuses. Even if you don’t have business, you have to make a zero declaration. The VAT rate is only relevant to the industry and has nothing to do with the input tax rate.
You must also remember to pay the tax if the contract is voided. If you don't get an invoice, you'll have to pay more tax. Put personal patents into the company in the form of technology shares. Reasonably improve employee benefits, include employee benefits into costs, and amortize profits. Mixed sales must be signed in accordance with the law and taxed separately. If the invoice is lost, it can be repaired in time and still be reimbursed and recorded in the account. Among the costs and expenses, company expenses and shareholders' personal consumption must be clearly divided.
The company’s reasonable tax avoidance methods need to be determined based on the specific operations of the company.
Reasonable tax avoidance refers to the economic behavior of taxpayers using legal means and methods to reduce tax payments as permitted by law. The specific methods are as follows:
1 , Allocate expenses. Various expenses incurred in the production and operation process of the enterprise must be apportioned into the cost according to a certain method;
2. Shorten the depreciation period. The enterprise can shorten the depreciation period as much as possible, so that the depreciation amount increases and the profit decreases. , pay less income tax;
3. High-tech development enterprises, high-tech development enterprises, can enjoy a greater degree of tax benefits;
4. Reasonably improve employee benefits, In the process of production and operation, private owners of small and medium-sized enterprises may consider appropriately increasing employee wages within the scope of taxable wages;
5. In order to meet the preferential tax policies, the promulgation and implementation of the new tax law will have the power to reduce or reduce taxes. Returned to the State Council to avoid excessive and chaotic tax exemptions;
6. Pricing transfer, transfer pricing is one of the basic methods for corporate tax avoidance;
7. Patents are invested in the company in the form of technology shares;
8. Mixed sales must be signed in accordance with the law and taxed separately;
9. Financing tax avoidance, this principle is to use certain financing Technology enables enterprises to achieve the highest profit level and the lowest tax burden;
10. Asset leasing. Leasing can avoid the burden of enterprises purchasing machinery and equipment and avoid the risk of obsolete equipment. Due to rent Deducting it from pre-tax profits can reduce profits and achieve tax avoidance;
11. Tax avoidance oasis, all production and service-oriented enterprises established in special economic zones and enterprises engaged in high-tech development can enjoy higher tax benefits. Great degree of tax preferential treatment;
12. For foreign-invested enterprises, the state implements preferential tax policies for foreign-invested enterprises.
Legal basis:
"Enterprise Income Tax Law of the People's Republic of China"
Article 7 The following income in the total income is non-taxable income :
(1) Fiscal appropriations;
(2) Administrative fees and government funds collected in accordance with the law and included in financial management;
(3) Other non-taxable income specified by the State Council. Article 8 The actual and reasonable expenditures incurred by an enterprise related to obtaining income, including costs, fees, taxes, losses and other expenditures, are allowed to be deducted when calculating taxable income.