I. Taxpayer Planning Law
Some taxes have certain differences in the definition of the scope of taxpayers, that is, it is stipulated that subjects with certain behaviors will not be included in the scope of taxation under certain conditions. For example, the urban land use tax taxes the land used in cities, counties, towns and industrial and mining areas, and does not tax the land used in other places; Property tax is only levied on the properties of administrative villages in cities, counties and towns where the government is located, as well as the properties of large and medium-sized industrial and mining enterprises not in towns, but not in other areas; The value-added tax and consumption tax paid in the import link are not subject to urban maintenance and construction tax, education surcharge, etc. Therefore, proper planning for taxpayers according to the differences in policies can prevent them from becoming taxpayers of a certain tax.
ii. tax rate planning method
tax rate is one of the main factors that determine the tax burden of taxpayers. Under normal circumstances, the tax rate is low, the tax payable is small, and the after-tax benefits are more; The higher the tax rate, the more tax payable, and the less after-tax benefits. However, the low tax rate does not necessarily mean the maximum after-tax benefits, so planning the tax rate can seek the lowest tax burden point or the best tax burden point to maximize after-tax benefits.
1. Planning of proportional tax rate
Many taxes have different proportional tax rates for different tax recipients. By analyzing the reasons for the gap and its impact on after-tax benefits, we can seek the lowest tax burden point or the best tax burden point to maximize after-tax benefits.
2. planning of progressive tax rate
under the condition of excessive progressive tax rate, taxpayers can change the tax rate applicable to taxpayers to some extent through reasonable planning. Under the full progressive tax rate, the marginal loss is obviously greater than the marginal income at the critical point of income, which makes the taxpayer's tax burden unreasonable. Therefore, this tax rate is rare in today's world. However, the Notice on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui No.21434) stipulates that from January 1, 214 to December 31, 216, the income of small and low-profit enterprises whose annual taxable income is less than 1, yuan (including 1, yuan) after auditing the accounts will be included in the taxable income at a reduced rate of 5%, and the enterprise income tax will be paid at a rate of 2%. According to the resolution of the executive meeting of the State Council on February 25th, 215, from January 1st, 215 to December 31st, 217, the scope of small and micro enterprises enjoying the preferential policy of halving corporate income tax will be expanded from the annual taxable income of less than 1, yuan (including 1, yuan) to less than 2, yuan (including 2, yuan). Small and meager profit enterprises with annual taxable income of 2, ~ 3, yuan (including 3, yuan) shall be subject to the preferential corporate income tax rate of 2%; If the annual taxable income exceeds 3, yuan, the tax rate of 25% shall apply. This tax rate is actually a full progressive tax rate. Taxpayers should change this unreasonable tax burden through reasonable tax arrangements under certain conditions.
3. Planning of fixed tax rate
China implements different fixed tax rates for urban land use tax, cultivated land occupation tax, vehicle and vessel tax and other taxes. Taxpayers can plan the tax amount to obtain certain tax benefits.
iii. tax base planning method
the tax base can be planned in terms of amount and time. On the premise that taxpayers apply the same taxes, tax items and tax rates, the benefits of deferred tax payment can be obtained by minimizing the tax base and delaying the confirmation. In practice, taxpayers plan the realization time of tax base-delayed realization, balanced realization and immediate realization, in order to obtain tax benefits in deferred tax payment, applicable tax rate, tax reduction and exemption, etc.
iv. tax preference planning method
tax preference is the main factor to reduce or exempt the tax burden. in general, the more tax preferences, the greater the after-tax benefits. Common planning mainly includes:
1. Tax reduction and exemption planning
In order to achieve different policy objectives, the state has stipulated tax reduction and exemption policies in almost all taxes, with more tax reduction and exemption policies for major taxes. Therefore, taxpayers can make reasonable arrangements for tax planning by studying the tax reduction and exemption policies of various taxes and their impact on after-tax benefits, so as to obtain greater after-tax benefits.
2. Planning of other preferential tax policies
For example, tax refund for export goods, deduction of expenses, purchase and actual use of special equipment for environmental protection and special equipment for energy saving and water saving (the enterprise income tax can be deducted by 1% of its investment). Planning these preferential tax policies in practice can obtain more after-tax benefits.
V. Transfer pricing planning method
Transfer pricing refers to the transaction arrangements made by two or more economic entities with economic interests at internal prices in terms of goods purchase and sale, labor service provision, financing, asset leasing, patent franchise, etc., in order to achieve tax avoidance or delay in paying income tax, reduce ad valorem tariffs, and minimize the group tax burden.