The government has been emphasizing the need to reduce the tax burden on enterprises, which will undoubtedly provide a more favorable tax environment for entrepreneurs and further reduce the tax burden on enterprises. However, in addition to enjoying tax policy benefits, entrepreneurs can also reduce tax burdens through tax planning, which is "reasonable tax avoidance."
Reasonable tax avoidance is not tax evasion. It is to reduce tax pressure within the legal scope and avoid blind spots in tax knowledge that may cause enterprises to pay more taxes or be fined by the tax bureau. Therefore, it is necessary for enterprises to understand the basic knowledge of reasonable tax avoidance.
Three common ways to avoid taxes based on policies:
1. The state’s preferential policies for high-tech enterprises are as follows:
1. Enterprise R&D expenses Pre-tax deduction for corporate income tax can be carried out according to 175.
2. If you apply to become a "high-tech enterprise", you can pay 10% less corporate income tax and pay 15% of the profit. (Non-high-tech enterprises need to pay a corporate income tax of RMB 25)
2. The preferential tax policies for small and low-profit enterprises are as follows:
1. For annual taxable income of less than RMB 200,000 (including 200,000 yuan), the income of a small low-profit enterprise shall be included in the taxable income at a reduced rate of 50%, and the corporate income tax shall be paid at a tax rate of 20%.
2. For small low-profit enterprises whose annual taxable income is between 200,000 yuan and 300,000 yuan (including 300,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and a taxable income of 20% shall be included in the taxable income. Pay corporate income tax at the tax rate.
3. Small-scale taxpayers whose monthly sales do not exceed 30,000 yuan (quarterly tax payment of 90,000 yuan) can enjoy the preferential policy of temporarily exempting value-added tax for small and micro enterprises.
3. The preferential tax policies for year-end bonus are as follows:
The precise name of year-end bonus is "one-time bonus for the whole year", and the tax calculation method for year-end bonus is a The more favorable algorithm is that it is the only tax benefit in the whole year that can be divided by 12 to calculate the appropriate tax rate.
The year-end bonus is an affirmation of the company’s employees’ performance over the past year. The "year-end double salary system" is one of the most common forms of year-end bonus payment. Most companies, especially foreign companies, generally use this method.
To make good use of the preferential tax policy of "one-time bonus throughout the year" and reduce the tax burden, companies also need to pay attention to the following matters:
1) Taxpayers obtain one-time bonus throughout the year , tax is calculated separately as one month’s wages and salary income. Within a tax year, this tax calculation method is only allowed to be used once for each taxpayer.
2) In addition to the one-time annual bonus, taxpayers receive various other types of bonuses, such as half-year bonus, quarterly bonus, overtime bonus, advanced bonus, attendance bonus, etc., which are the same as the monthly salary and salary income Merger and pay personal income tax in accordance with tax laws.
3) Since the legal taxpayer of personal income tax is an individual, the personal income tax borne by the enterprise for its employees cannot be deducted before tax. During the annual settlement, the enterprise should make tax adjustments and increase the taxable income. Forehead.
Four situations that companies can easily ignore and result in overpaying taxes
1. Zero declaration even if there is no business
According to relevant laws and regulations, business license approval After that, the company must report its business operations to the tax bureau every month. Regardless of whether you make money or not, and whether you have business or not, you must prepare accounts based on the operation every month and then file tax returns with the tax bureau based on the accounts. Now, if a small-scale enterprise's invoicing volume in a quarter does not reach 90,000 yuan, it can make a zero declaration. It is also relatively simple to apply for zero declaration. If you fail to apply, the company will face a fine of 2,000 yuan.
It should be noted that if there is no declaration for a long time, it may be included in the scope of key monitoring by the tax authorities. If there is any untrue situation, the tax authorities will investigate and deal with it in accordance with the law.
2. The value-added tax rate has nothing to do with the input tax rate
Regarding this point, for example: Article 2 of the value-added tax stipulates that the tax rate for book sales is 13. That is, as long as the enterprise is a general taxpayer, the tax rate for selling books is 13.
Then the question is, if a company that sells books also meets the conditions of a general taxpayer, but the input invoice for printed books it gets is 17, it can still be applied when paying taxes. A tax rate of 13? (That is, when paying tax, the tax rate of 13 will be deducted from the tax rate of 17).
The answer is yes, the company is still applicable to the tax rate of 13, because the nature of the industry determines the VAT rate, regardless of the input tax rate.
3. Remember to pay taxes even if the contract is invalidated
In the course of daily operations, an enterprise must sign a contract with an outside party. If an accident occurs and both parties cancel the contract, they will also need to pay stamp duty. Obligated to pay.
4. If you don’t get an invoice, you will have to pay more tax
The tax authorities implement “tax control with invoices”. All expenditures of the enterprise must obtain legal certificates, otherwise they cannot be listed before tax. . Being able to obtain legal vouchers (invoices) has become an important way for enterprises to save taxes.
However, some people don’t take it seriously. When the other party induces the company not to issue invoices in the name of discounts, some companies will agree that doing so is actually a loss.
For example Example:
A company purchases 1,000 yuan of office supplies. If it does not issue an invoice, it only needs to pay 900 yuan, but if it does invoice, it will have to pay 1,000 yuan. On the surface, it seems that it can save the company 100 yuan by not doing so. .
However, the reality is: if you pay 100 yuan more, the corporate income tax will be reduced by 330 yuan; if you pay 100 yuan less, the corporate income tax will be paid 330 yuan more. The difference between getting an invoice and not is obvious at a glance. Therefore, business personnel must remember: If you don’t get invoices, you will pay more taxes.
Five tax-saving tips that entrepreneurs must know
1. Put personal patents into the company in the form of technology shares
If the business owner or employee personally Own a patent and provide it to the company for use. When dealing with an individual's patent, the company can reasonably value it, incorporate it into the company for use in the form of valuable shares, and sign a formal contract.
In this way, the patent will become an intangible asset of the company, and accountants can use reasonable amortization to include it in costs and expenses, thereby reducing profits and paying less taxes
2. Reasonably improve employee benefits and amortized profits
In the process of production and operation, small and medium-sized enterprise owners can appropriately increase employee wages within the scope of taxable wages, for example: for employees Apply for medical insurance, establish employee funds (such as pension funds, unemployment insurance funds, education funds, etc.), increase corporate property insurance and transportation insurance, etc. In this way, not only can employees be motivated, but these expenses can be included in the company's costs, thereby amortizing corporate profits and reducing tax burdens.
3. Mixed sales must be signed in accordance with the law and taxed separately
If a sales activity involves both services and goods, it is a mixed sale. There are two elements here: first, it must be the same sales behavior, and second, it must involve services and goods, both of which are indispensable. There are also tax planning points that need attention.
4. If the invoice is lost, it should be repaired in time and it can still be reimbursed
Our country implements tax control by invoice. Because it involves tax, it is impossible to reissue an invoice if it is lost. of. However, without the invoice, the invoice cannot be used for reimbursement and the company can record it in the account. What should we do?
Don’t panic if you lose your invoice. You can take the following two measures to remedy it:
First, if the original voucher obtained from an external unit is lost, you should obtain it from the original issuing unit A certificate with an official seal and indicating the number, amount, and content of the original voucher must be approved by the person in charge of the accounting department, accounting supervisor, and unit leader of the handling unit before the original voucher can be issued.
Second, if it is indeed impossible to obtain proof, such as train, ship, plane tickets and other vouchers, the parties concerned shall write down the details, and the person in charge of the accounting department, accounting supervisor and unit leaders of the handling unit shall After approval, the original voucher will be produced on your behalf.
5. Company expenses and shareholders’ personal consumption must be clearly distinguished
For example, some companies invest in the purchase of houses and cars, but write the rights holders as shareholders instead of the unit that paid the funds. , and the funds are not listed in the accounts receivable or other receivables of shareholders on the books. Is this reasonable?
This is an example of a mix of company expenses and shareholder personal expenses in costs. In accordance with the "Personal Income Tax Law" and the relevant regulations of the State Administration of Taxation, the above matters are regarded as shareholders receiving dividends from the company, and personal income tax must be withheld and paid. Relevant expenses must not be included in the company's costs and expenses, and must be listed on the shareholders' books. accounts receivable or other receivables, thereby bringing additional tax burden to the company.