How to reasonably avoid taxes. Reasonable corporate tax avoidance has always been a problem that every accountant has to face. No boss is willing to pay more taxes, but he has to pay taxes. Therefore, how to reasonably avoid taxes is a proposition that every accountant needs to explore.

(1) Try a simulated tax assessment. The tax authorities implement tax assessments. Enterprises should conduct self-assessments according to the tax authorities’ tax assessment methods in order to discover problems in a timely manner and be prepared to deal with them.

The following uses value-added tax as an example.

The tax authorities assess VAT from four aspects.

Tax burden rate: Compare the tax burden rate with the warning value.

Value-added tax burden rate: Use (salary, profit, depreciation, tax)*VAT rate, and compare the result with the actual VAT payable by the enterprise to discover whether the VAT has been underpaid.

Input control amount: The maximum input deduction amount of the enterprise = (sales cost, inventory increase this year, payable decrease this year) * tax rate of main purchase freight * 7%. If the enterprise deduction is greater than the above value, it indicates that there may be an input problem.

Input-output rate: Divide the input raw materials by the material consumption quota, calculate the finished products that can be produced, calculate the company's income, and compare it with the report.

Enterprises use the above indicators to analyze, and if any abnormalities are found, the reasons should be analyzed in a timely manner.

(2) Delay in tax payment due to low deposits. Enterprises should pay taxes in time after filing, but if they have low deposits, they can apply for late payment.

How can you delay paying taxes if your savings are so small? The available bank deposits are not enough to pay the current salary, or the tax payable is not enough after the salary is paid.

Note that available bank deposits do not include provident fund deposits that the enterprise cannot pay, deposits designated by the state, and various special deposits.

The current salary is the salary payable calculated by the enterprise according to the salary system.

If the above situation occurs, the enterprise should apply in time to go through the procedures for deferred tax payment.

(3) Declaration even if there is no business. Corporate tax declaration is an obligation, regardless of whether the company has taxes to pay.

An enterprise may have no tax to pay due to various reasons, such as the enterprise is in the preparation period; the enterprise is in the tax-free period; the enterprise is in the liquidation period; the liquidation has not yet been completed; the enterprise has no tax income or income due to unsatisfactory operations.

In these cases, the company may have no taxes to pay, but it must file tax returns on time. A report with no taxable tax is a so-called zero declaration.

Zero declaration is just a simple procedure.

If a simple procedure is not completed, the tax authorities can impose a fine of 2,000 yuan each time.

(4) Don’t mess around with deemed sales. Deemed sales mean that it is not actually a sale but must be taxed as sales. Paying taxes even if there is no sale will undoubtedly increase the tax burden of the enterprise.

It should be treated as sales and taxed, which will undoubtedly increase the tax burden of enterprises.

It should be regarded as a sale and non-payment of tax is a violation, and it should not be regarded as a sale and it will be an unjust tax paid.

There is a hotel where the boss usually arranges for guests to dine in his own hotel and signs entertainment fees internally. Basically, there are a few orders every month, which add up to more than 100,000 yuan a year.

The accounting firm came to audit and demanded that the more than 100,000 yuan be regarded as sales and business tax be paid.

According to the business tax regulations, there is no provision that eating and drinking in your own hotel should be treated as sales and paying business tax.

Companies that follow the fallacy of accounting firms will pay more and more taxes than they deserve.

Don’t use it as a sale.

(5) Check whether the losses are normal. There are various losses in the production process of the enterprise. Some of the input raw materials are lost, and some are formed into products.

In VAT, inputs with normal losses can be deducted, but inputs with abnormal losses cannot be deducted and must be transferred out.

Therefore, the normal division of normal losses and abnormal losses is very important for corporate taxation.

In a chemical factory, due to the hot weather, part of the raw materials volatilized, causing inventory losses.

The tax administrator believed that it was caused by a natural disaster and was an abnormal loss.

This is also an unjust case.

The hot weather has not yet reached the level of a natural disaster, so how can it be called abnormal losses? People who are unfamiliar with tax regulations will pay the price.

(6) Various industries have special cases. Tax regulations have general provisions, as well as special provisions for various industries for special circumstances.

Companies can also suffer losses if they are unaware of the special regulations of their industry.

A newspaper company sells newspapers and pays value-added tax, and collects advertising fees and pays business tax.

Therefore, the input from printing newspapers must be divided into two parts, one part can be deducted and the other cannot.

How to divide?

Taxation Bureau's reply: According to Article 23 of the Implementation Rules of the Interim Regulations on Value-Added Tax: divided according to the percentage of income.

The poor newspaper company has little income from selling newspapers but high income from advertising fees. Therefore, the input income cannot be deducted basically.

In fact, there are tax regulations... >> How can small-scale taxpayers avoid taxes reasonably?

It depends on which aspect of tax you want to reduce.

Corporate income tax: 1. Accumulate more expense invoices in daily work and life, such as invoices for invoices, stationery invoices, washing supplies, copy paper, ink cartridges and other computer consumables.