What is tax evasion? In essence, it is a serious illegal act to evade the tax obligation by illegal means when the tax obligation has occurred and it is certain.
Is tax avoidance illegal? Tax avoidance is based on the premise of not violating the tax law. According to the policy differences in different regions, it can reduce the tax burden and reduce taxes through rigorous organizational design. From a legal point of view, it is not illegal, so it is also considered as reasonable tax avoidance.
How can enterprises reasonably avoid tax and replace it with "foreign" enterprises? China has implemented a preferential tax policy for foreign-invested enterprises. Therefore, it is a good way to get more tax reduction, exemption or tax deferral from domestic-funded enterprises to Sino-foreign joint ventures and cooperative ventures.
all production, management, service-oriented enterprises and enterprises engaged in high-tech development established in the old urban areas of cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located, as well as high-tech industrial zones and bonded zones recognized by the state can enjoy a large degree of tax concessions. Small and medium-sized enterprises can choose the above-mentioned specific areas to engage in investment, production and operation when choosing investment locations, thus enjoying more tax benefits.
Tax exemption regulations for entering special industries such as service industry:
1. Parenting services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled are exempt from business tax.
2. Marriage introduction and funeral services are exempt from business tax.
3. Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.
4. Civil welfare enterprises with four disabled employees accounting for more than 35% of the enterprise's production staff are exempt from business tax if they engage in business that falls within the scope of business tax services (except advertising).
5. Personal services provided by disabled persons are exempt from business tax.
Make a fuss about management expenses. The so-called article on management expenses means that when you start a company, everyone will pay more management fees to join the overall expenditure, so that the company's expenditure will increase, and the corresponding income will decrease when the company's expenditure increases, so that the tax revenue will be lower. However, if the enterprise is more casual when making articles on management expenses, it may violate the bottom line of the law. In order not to violate the bottom line of the law, the company must operate reasonably and legally when making articles on management expenses.
private owners of small and medium-sized enterprises who use but don't "spend" should consider how to share the water, electricity and fuel costs in their operations, and whether the living expenses of their families, transportation expenses and various miscellaneous expenses are included in the product cost.
reasonably improve employee benefits. In the process of production and operation, private owners of small and medium-sized enterprises can consider appropriately increasing employees' wages within the scope of taxable wages, providing medical insurance for employees, establishing employee pension funds, unemployment insurance funds and employee education funds, and carrying out enterprise property insurance and transportation insurance. These expenses can be included in the cost, and at the same time, they can help private owners mobilize the enthusiasm of employees, reduce tax burden, and reduce business risks and welfare burden.
choose different sales settlement methods from sales, and postpone the time of revenue recognition. Enterprises should delay the time of revenue recognition as far as possible according to their own actual conditions. For example, a car sales company sold 1 cars that month and earned about 2 million yuan. According to the output tax of 17%, it has to pay more than 3 million yuan, but the company will immediately deduct the tax receipt for next month. Due to the time value of money, delaying tax payment will bring unexpected tax saving effect to enterprises.
Common tax saving methods simulate tax assessment. Try the tax authorities to carry out tax assessment. Enterprises should make their own assessment according to the tax assessment methods of tax authorities, so as to find problems in time and make preparations for them. The following is an example of value-added tax. The tax authorities evaluate the value-added tax from four aspects: tax rate, tax rate of added value, input control amount and input-output rate. Enterprises should try to use the above indicators to analyze, and if they find abnormalities, they should analyze the reasons in time.
enterprises with less deposits can pay taxes later. After filing, they should pay taxes in time, but if they have less deposits, they can apply for late payment. For example, the available bank deposits are not enough to pay the current salary, or it is not enough to pay the tax payable after paying the salary. If the above situation occurs, the enterprise should apply in time and go through the formalities of delaying tax payment.
it is an obligation to file corporate tax returns even if there is no business. Even though the enterprise may have no tax to pay, it must declare tax on time. The declaration without taxable tax is the so-called zero declaration. Zero declaration is just a simple procedure. A simple procedure, if not handled, the tax authorities can impose a fine of 2 yuan each time.
it's regarded as sales. Don't be confused. It's regarded as sales. If it's not actually sales, you should pay taxes according to sales. Paying taxes without sales will undoubtedly increase the tax burden of enterprises. Taxes should be treated as sales, which will undoubtedly increase the tax burden of enterprises. It should be regarded as illegal to sell without paying taxes, and it should not be regarded as sales and it will pay unjust taxes.
See if the loss is normal. There are various losses in the production process of the enterprise. Some of the input raw materials are lost, and some of them form products. In the value-added tax, the input of normal loss can be deducted, and the input of abnormal loss cannot be deducted, so it must be transferred out. Therefore, the normal division of normal loss and abnormal loss is very important for enterprises to pay taxes.
there are special cases in all walks of life, and there are general provisions in tax laws and regulations, as well as special provisions for special situations and industries. If you don't understand the special regulations of your own industry, enterprises will also suffer losses.
the applicable tax rate depends on the input value-added tax. article 2 stipulates that the tax rate for book sales is 13%. As long as the enterprise is a general taxpayer, the tax rate for selling books is 13%. However, one company, which also sells books and is also a general taxpayer, is required to pay 17% tax. What is the basis for the tax authorities? The tax official explained: the input invoice of the company's printed books is 17%. If the company applies the tax rate of 13%, will it not be 13% to deduct 17%? How to balance the tax?
the usage tax rate is only related to the product, not the input. You must think twice about the explanation of tax officials, otherwise you will be confused and confused about paying taxes.
advance receipts do not need to be taxed. advance receipts do not belong to invoices, so tax authorities do not supervise advance receipts. Therefore, after receiving the advance payment, it is enough to issue an advance payment voucher to the other party.
tax policy of two exemptions and three reductions. Foreign-invested enterprises can enjoy the treatment of exemption from enterprise income tax for two years and reduction of enterprise income tax for three years from the tax year in which the first production and operation income is obtained. Foreign-invested enterprises encouraged by the state located in the central and western regions can be extended for three years after the expiration of the five-year tax reduction or exemption period, and the income tax can be halved. Advanced technology enterprises established with foreign investment can enjoy three-year tax exemption and six-year enterprise income tax reduction; For export-oriented enterprises, in addition to the above-mentioned two exemptions and three reductions in income tax, as long as the annual export volume of enterprises accounts for more than 7% of the total sales of enterprises, they can enjoy the preferential treatment of collecting enterprise income tax by half; For foreign-invested enterprises purchasing domestic equipment within the total investment, if such imported equipment falls within the scope of import duty-free catalogue, enterprise income tax can be deducted according to regulations.
The tax policy of paying double salaries without subsidies stipulates that paying double salaries at the end of the year can be used as one month's salary to calculate personal income tax separately. Since it is not necessary to pay a tax with the salary of the current month, the tax rate can be reduced and the personal income tax burden of employees can be reduced.
Travel does not have to pay a tax. There are two situations in which tax deduction is required:
1. Paying travel expenses in cash should be incorporated into the salary of the current month to pay personal income tax.
2. For the marketing staff of the unit, individual income tax is required to be paid for the reward in the form of tourism. Other forms do not require personal income tax.
if the tax authorities don't pay more taxes with invoices, they will implement "controlling taxes with tickets", and all expenses of enterprises must obtain legal vouchers, otherwise they can't be charged before tax. Being able to obtain legal vouchers has become an important way for enterprises to save taxes.
Employees' education expenses of foreign-funded enterprises with unlimited training are paid before income tax according to 1.5% of taxable wages, while employees' education and training expenses of foreign-funded enterprises can be paid before tax according to the facts, without the 1.5% restriction.
More tax-saving methods 1. Cleverly deal with the property tax
(1) When the lessor signs the property rental contract, the part of the leased object that does not belong to the property should be marked separately, so as to achieve the purpose of paying less property tax.
(2) In the case that the tax burden of ad valorem property tax is obviously lower than that of ad valorem property tax, the lessor can change the house rental into a warehousing contract, so as to achieve the purpose of paying less property tax.
(3) Lessors can pay less property tax by raising the fees for property services and lowering the rental price of houses.
(4) Use sublease to plan the lease property tax. When the lessee subleases the house, it is not necessary to pay the property tax as long as it pays the business tax according to the sublease price.
2. Tax avoidance for activity dining
At ordinary times, all kinds of dinners in the company should be recorded and classified into different expense items. Don't treat meals as business entertainment expenses at first sight, which will affect the company's tax payment. The problem of dining in official activities really needs to be objectively reflected, and the nature of dining should be reasonably divided, and all meals should not be included in the reception fee. The current dining situation can be divided into: reception fee, conference fee, training fee, overtime food fee, welfare fee, trade union fee and so on.
3. To do good deeds, we should also pay attention to the money and objects donated by enterprises. First, it may be regarded as sales and pay value-added tax. Therefore, we should consider the tax burden when donating; Second, the donation should reasonably enter the cost and meet the tax conditions, including the need to donate through units and channels recognized by the state tax authorities. And a special receipt for accepting donations in accordance with the tax law. If you don't meet the requirements, you can't enter the cost after donation, and you will have to pay 25% income tax as a result.
4. Take more input and deduct more
Input includes many aspects: for example, input for purchasing office supplies, input for purchasing low-value consumables, input for refueling automobiles, and input for purchasing repair spare parts. Every little makes a mickle, and over time, enterprises can reduce their tax burden.
5. Freight and miscellaneous expenses are not equal to freight
When an enterprise sells products, the freight for purchasing raw materials can be deducted by 7%, but according to regulations, other miscellaneous expenses cannot be deducted, such as handling fees and insurance fees. The shipper should separate the freight from other miscellaneous fees when issuing invoices, and the shipper should calculate the deductible amount according to the freight.
6. Signing in accordance with the law can save tax
Generally speaking, selling products and installing services is a kind of one-stop service behavior, which belongs to mixed sales behavior. If the equipment price and construction and installation price are calculated separately in the contract, the value-added tax rate can be applied separately. If the contract only writes a total price and there is no separate amount, it is necessary to pay more taxes.
7. Don't change the contract
Stamp duty should be paid after signing the contract, even if the contract is invalid. For example, the company signed a contract this month and paid stamp duty at the time of declaration. The leader canceled the contract and did not sign it. Because the stamp duty has been paid and cannot be refunded, the tax was overpaid due to the cancellation of the contract.
another is to change the contract. if the contract amount increases, stamp duty will be paid back. if the contract amount decreases, stamp duty will not be refunded. Therefore, if the contract amount cannot be determined for a while, you should sign a contract with an undetermined amount first, and then add it after the amount is determined, so as to avoid paying more taxes.
8. Find out whether it is a tax agent or a non-agent
The identification of an agent in taxation depends not on the name of the contract, but on the economic essence. In essence, tax agency is the service provided by intermediary agencies for enterprises. Different from agency, agency has a third party. For example, an enterprise entrusts a company to purchase a batch of products, and there is a seller, a buyer and an intermediary in the business, so it belongs to the agency, while tax agency is an intermediary agency that directly serves the enterprise, and there is no third party. Therefore, it does not belong to an agency contract. Advance payment and collection in the execution of the contract need to be included in taxable income and cannot be taxed according to the difference.
9. The other party violates the law and the other party compensates
It is suggested that the enterprise add a protection clause in the contract: since the invoice provided by the other party does not conform to the provisions of the tax law, Party B shall be liable for the losses caused to Party A.. On the one hand, the protection clause can put pressure on the other party. On the other hand, if something really goes wrong, you can directly seek compensation from the other party according to the terms of the contract, without worrying about the legal basis.
9. You will suffer if the other party evades taxes
A real estate company promises to pay deed tax for buying a house. But in fact, the taxpayer of deed tax is the owner of the house, and the housing management department will not pay attention to the contract between the real estate company and the owner at all. If the real estate company fails to pay taxes, the owner can only pay the deed tax himself.
although the other party promises to pay taxes, if the other party doesn't pay taxes, it is you who bear the legal responsibility, and the other party doesn't bear the responsibility of tax evasion. The other party just violates the contract and belongs to a contract dispute. The tax contract should verify whether the other party has really paid the tax.
1. The bidding time is very important.
The tax registration of Zhang San's new company is on June 3th, and that of Li Si's new company is on July 1st. Both companies have submitted to the tax authorities the preferential tax policies for new enterprises. At the end of the year, the tax authorities approved: Zhang San's company had enjoyed a year's income tax concession that year and will start paying income tax next year; Li Si's company can choose to pay this year's profits first, and then start to calculate and enjoy a one-year income tax concession next year. According to the tax regulations, companies that started business in the first half of the year are tax-free for one year.
11. There are many benefits of technology shareholding
It is suggested that bosses invest technology patents in the company at a fixed price. On the one hand, it can improve the company's financial situation and reduce the financial pressure when investing. On the other hand, after pricing shares, the company can be included in intangible assets, which can be reasonably amortized, which can increase costs, reduce profits and pay less income tax.
12, access to account books is not arbitrary
According to the "Measures for the Administration of Tax Assessment" and the provisions of the Tax Administration Law, the tax authorities can not access the account books of enterprises during the tax assessment interview, but can access the taxpayer's account books for inspection with the approval of the tax director at or above the county level during the tax inspection.
13, reset the process to pay less tax
For motorcycle and automobile companies, setting up their own sales companies can avoid excessive consumption tax burden. The company's products are first sold to the sales company, which then sells them to dealers or customers. Because the consumption tax is paid in the production process and not in the sales process, the sales company does not pay the consumption tax, so as long as the pricing is reasonable, it can pay less part of the consumption tax.
as a part of the enterprise's value chain, marketing activities are also a part of profit transmission, and part of profits remain in the sales company.