1. Find out the content that is not within the scope of taxation. Any type of tax clearly stipulates the objects to be taxed. When conducting tax planning, you must use these regulations to think backwards, find out what is not within the scope of taxation, and then use these regulations to carry out planning work. For example, a company has a patented technology to be transferred, and two companies want to purchase the patented technology. Both companies offer 10 million yuan. One is a foreign company, which will be used abroad after purchase, and the other is a domestic company, which will be used domestically after purchase. use. The "Implementation Rules of the Interim Regulations of the People's Republic of China on Business Tax" stipulates that the transfer of intangible assets within the territory of the People's Republic of China (hereinafter referred to as "domestic") refers to the use of the transferred intangible assets within the territory. According to this provision, it can be deduced that if the transferred intangible assets are not used within the country, it does not belong to the transfer of intangible assets within the territory of the People's Republic of China and does not need to pay business tax. Therefore, if the enterprise transfers the patented technology to a foreign company, the enterprise can be exempted from paying business tax of 500,005 yuan (10005%).
2. Find out the tax law provisions that are conducive to deferring tax payment, and sign an external sales contract accordingly. In the process of designing the tax system, clear legal provisions are made on the time when tax obligations occur. The time when taxpayers adopt different payment collection methods will have great differences in the time when tax obligations occur. Taxpayers can take advantage of these specific provisions to sign sales contracts that are beneficial to them and delay their tax obligations. For example, if a company signs a sales contract of 10 million yuan, if it is a direct collection contract, payment will definitely be delayed when the other party's cash flow is insufficient, but the company must still confirm the income, calculate and pay taxes according to the contract, which will Put tax payment pressure on enterprises. If an enterprise signs an installment sales contract based on the financial status of the purchasing enterprise, recognizes the income in installments, and calculates and pays taxes in installments, it can achieve the purpose of delaying tax payment and easing the tax burden on the enterprise.