Many private enterprise bosses are technical experts, providing patents to companies for use. The two sides have not signed a contract, and there is no clear statement on how to use it. It is suggested that bosses put technology patents into 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 the shares are priced, the company can include intangible assets and amortize them reasonably, which can increase costs, reduce profits and pay less income tax.
2. Report an accident.
Unfortunately, it was painful, but it did happen. Being away on a business trip, the laptop was accidentally stolen by a thief, which was enough to make people worry for a while.
After my sadness, my heart calmed down and I continued to work. One thing must be remembered: this matter has something to do with paying taxes. The loss of laptop belongs to property loss and should be included in the company's cost with relevant certificates.
After the computer is lost, it is necessary to report the case to the public security organ in time, obtain relevant certificates and submit them to the financial department as evidence. If there is no evidence, the loss cannot be included in the cost, which is equivalent to the loss of more than just a computer.
Similar accidents should also be handled in this way to avoid further losses.
There is a way to lose the invoice.
Losing invoices is an experience that many people have had. What if the invoice is lost? Can I still reimburse the lost invoice? Can the company still be a normal expense?
Don't panic if you lose the invoice. According to the regulations, the ways to solve the lost invoices are:
Special invoices should be settled by contacting suppliers. Other invoices shall be settled by the other party providing copies of invoices stamped with official seals. If the other party can't provide copies, such as air tickets and boat tickets, the parties can write down the specific process and the company can approve it.
Lost invoices have rules to follow, as long as the procedures are complete, it will not affect the company's tax payment. If you panic and cannot handle it properly, it will affect your reimbursement and the company's tax payment.
4, as a sales should pay attention to.
Treating sales as sales means paying taxes according to sales (for example, it is most common to give purchased goods to customers), and paying taxes without sales will undoubtedly increase the tax burden of enterprises. Taxation should be regarded as sales, which undoubtedly increases the tax burden of enterprises. It should be illegal to sell without paying taxes, and it should be illegal to pay unjust taxes if it is not.
The difference of one day is two days.
Zhang San established the company, which was registered on June 30th, and Li Si established the company, which was registered on July 1. On this day, everyone didn't care about the price difference. Everyone submitted an application to the tax authorities, asking for preferential tax policies for new enterprises.
In the second half of that year, everyone lost money. Zhang San's enterprise tax authorities approved that he enjoyed a one-year income tax concession that year and paid income tax next year. Because of the loss in that year, the calculation of tax exemption has no practical significance. Li Si's company can choose to pay this year's profit first, and then start to calculate and enjoy a one-year income tax concession next year. Because of the losses in that year, it is meaningless to choose to pay taxes, so Li Si's company will be tax-free for one year next year. According to the tax regulations, companies that start businesses in the first half of the year are exempt from tax for one year, and companies that start businesses in the second half of the year can choose. Therefore, a day's difference, different fate, in order to succeed in business, we must understand the tax laws and regulations.
6, the replacement process has less tax revenue.
For many production enterprises, setting up their own sales companies can avoid excessive consumption tax burden. The company's products are sold to the sales company first, and then the sales company sells them to dealers or customers. Because the consumption tax is paid in the production process, 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 consumption tax.
7. Divide it first and then sell it, and pay less taxes.
A company invests in an enterprise and holds 60% of its shares. The enterprise market is running well, and the company has made profits year after year. The value of this 60% equity has increased a lot. Now the boss of the company wants to transfer the equity, and the financial manager suggests dividing the profits before the transfer, which can reduce the tax. Because you don't have to pay taxes if you distribute it first, you have to pay taxes if you don't distribute it.
8. You have to pay taxes if the contract is invalid.
Some enterprises like to sign contracts, and if problems are found after signing, they will be invalidated and re-signed. I don't know that I have to pay stamp duty when signing a contract, even if the contract is invalid. In addition, when changing the contract, if the contract amount increases, stamp duty needs to be paid back, and if the amount decreases, stamp duty will not be refunded.
Therefore, if the contract amount cannot be determined at the moment, then sign a contract with an undetermined amount first, and then supplement it after confirmation to avoid paying more taxes.
9. There is also pressure to do good deeds.
Enterprises have social responsibilities to the outside world. Whenever encountering natural and man-made disasters, as a responsible entrepreneur, they will be enthusiastic about public welfare undertakings, donate money and materials, and offer a piece of love.
Doing good deeds is also related to paying taxes.
Money and objects donated by enterprises can be regarded as sales and paid value-added tax. Therefore, the tax burden behind the donation should be considered; First, donations should be made at a reasonable cost and meet the tax conditions, including donations through units and channels recognized by the state tax authorities. For example, government agencies, civil affairs departments and charities accept donations in accordance with the provisions of the tax law, except for special receipts. If it doesn't meet the requirements, it can't enter the cost after donation, and the result is to pay 25% income tax. This charity has done too much.