1. Put individual patents into the company's use in the form of technology shares.
If the owner or employee of an enterprise owns a patent and provides it to the company for use, the company can reasonably evaluate the single patent and use it in the form of valuable shares, and sign a formal contract. In this way, the patent will become the intangible assets of the company, and the accountant can use reasonable amortization to include it in the cost, thus reducing profits and achieving the purpose of paying less taxes.
2. Reasonably improve employee benefits, include costs and amortize profits.
In the process of production and operation, the owners of small and medium-sized enterprises can appropriately raise the wages of their employees within the scope of taxable wages, such as providing medical insurance for employees and establishing employee funds (such as pension funds, unemployment insurance funds, education funds, etc.). ), and increase enterprise property insurance and transportation insurance. This can not only arouse the enthusiasm of employees, but also include these expenses in the cost of the enterprise, thus selling the profits of the enterprise and reducing the tax burden.
3. Mixed sales should be signed according to law and taxed separately.
If a sales behavior involves both services and goods, it is mixed sales. There are two elements here: one must be the same sales behavior, and the other must involve services and goods, both of which are indispensable. There are also tax planning points to pay attention to.
For example, for an enterprise that produces equipment and provides installation services, it definitely wants to reduce the price of materials and increase the price of installation services, so that the sales of materials that should have been charged 65,438+07% will become the sales of construction services 65,438+0%, so as to reduce the burden of value-added tax and increase after-tax income.
However, for the buyer, it is more desirable to get more input tax deduction to increase the reimbursement amount, that is, it is hoped that the other party will pay taxes at the tax rate of 17%. Therefore, how to issue invoices is a game between the two sides, and every accountant should recognize this point and avoid being calculated by the other party in tax transactions, resulting in overpayment of taxes. The wisest thing to do is to sign in accordance with the law and levy taxes separately, which is fair and reasonable.
4. If the invoice is lost and remedied in time, it can still be reimbursed.
In our country, taxation is controlled by votes because it involves taxation. If the invoice is lost, it is impossible to reopen it. But there is no invoice, no reimbursement by ticket, and no company records. What should I do? Don't panic if you lose the invoice. You can take the following two measures to remedy it:
First, if the original vouchers obtained from other units are lost, they should obtain the certificate stamped by the original issuing unit, and indicate the number, amount and content of the original vouchers. After the approval of the person in charge of the accounting institution, the person in charge of accounting and the leader of the handling unit, it can be used as the original voucher.
The second type: if it is really impossible to obtain vouchers, such as trains, ships, air tickets, etc., the parties concerned shall write down the details and use them as the original vouchers after being approved by the person in charge of the accounting institution, the person in charge of accounting and the leader of the handling unit.
5. Company expenses and shareholders' personal consumption cannot be mixed in cost expenses.
For example, some companies have invested in buying houses and cars, but they have written the creditors as shareholders, not the units that contributed, and the funds have not listed the accounts receivable or other receivables of shareholders on the books. Is this reasonable?
First of all, this is an example of a mixture of company expenses and shareholders' personal expenses. According to the relevant provisions of the Individual Income Tax Law and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the above matters are regarded as dividends obtained by shareholders from the company, and individual income tax must be withheld and remitted. The related expenses shall not be included in the company's cost, and the accounts receivable or other receivables of shareholders are listed on the books, which will bring additional tax burden to the company.