1. Make good use of tax preferential policies and choose investment regions and industries
Different regions and different industries enjoy different tax preferential policies. You can also use this to conduct tax Planning.
① Low tax rate and preferential income reduction policies. For example, a 20% preferential tax rate will be implemented for qualified small and low-profit enterprises.
②Tax benefits for industrial investment. For example, high-tech enterprises that need key support from the state are levied a reduced income tax rate of 15%.
③Preferential policies for employment 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 utilize the organizational form of the enterprise to carry out tax planning
The factors that need to be considered in the organizational form of the enterprise mainly include: profit and loss of branches, whether branches enjoy preferential treatment Tax rates, etc.
① It is expected that the branch to which the preferential tax rate will apply will make profits, so choose the subsidiary form and pay separate taxes.
② If branches that do not enjoy the preferential tax rate are expected to make profits, they will use the branch form to pay tax 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, at this time, the tax will be paid on a consolidated basis. It cannot save taxes, but it can save enterprises’ tax processing costs and improve management efficiency.
③ If it is expected that branches that do not enjoy the preferential tax rate will suffer losses, they can use the branch form to pay taxes on a consolidated basis, and the profits of other branches or the head office can be used to make up for the losses.
④ If it is expected that the branch that enjoys the preferential tax rate will suffer losses, you can first make an in-depth analysis of whether the branch has the ability to turn losses into profits. If losses can be turned around in the short term, it is better to adopt the form of a subsidiary, otherwise choose a 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.