I. value-added tax
Who is more beneficial to the boss: the difference between purchase and sale is a key issue to be considered in tax planning. If the purchase cost of goods is high, it is more cost-effective to use discount sales; On the other hand, if the purchase cost of goods is lower and the discount is greater, the advantages of giving shopping vouchers will be more obvious.
You can choose distribution and processing, and the tax burden should be clear: as a general taxpayer, it is more cost-effective to purchase raw materials from another general taxpayer. When the gross profit of distribution is less than the processing fee, it is more cost-effective to adopt the method of processing with supplied materials.
Where goods are purchased, the price calculation is not relaxed: for ordinary taxpayers, the output tax rate is 17%, 13% and 6%, but the input deduction rate they get may be 6%, 4% and 3%. In the case of a certain output tax, the higher the deduction rate of goods that can be deducted from input tax, the smaller the procurement cost of enterprises, and the less value-added tax that should be paid in the end.
Second, business tax.
Business tax is a turnover tax levied on units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Its biggest feature is that its turnover is collected in full in circulation. Therefore, the more business logistics links, the more times business tax is levied, and the greater the tax burden of taxpayers. According to the characteristics of business tax, reduce the circulation times of business objects as much as possible.
Three. individual income tax
(1) Paying taxes by installments
China's personal income tax is levied on a per-visit basis. There is only one-time income for labor remuneration, and the income is obtained at one time. Grasping this feature, we can learn to divide the number of personal income appropriately. By changing the payment method, one-time payment becomes multiple payments and multiple collections, so that you can declare and pay taxes by stages.
(B) the use of welfare
Taxation is only for monetary income, and there is no tax on those non-monetary income.
(3) Using insurance
Housing provident fund and social insurance premiums drawn by enterprises and individuals in accordance with the proportion stipulated by the state or local government and paid to designated financial institutions are not included in personal current salary income and are exempt from personal income tax. The excess is included in the individual's current salary and income tax is levied.
Four. business income tax
(1) The management expenses incurred by the Group are ignored by the apportionment tax law.
It is a common practice for a group company to have the qualification of enterprise legal person and comprehensive management functions, provide management services for its subordinate branches and enterprises, and share the management fee of the head office with its subordinate branches and enterprises. However, at present, the policy has changed. According to the new policy, the parent company withdraws expenses from its subsidiaries in the form of management fees, and the management fees paid by the subsidiaries to the parent company shall not be deducted before tax. Relevant enterprises should adjust the operation mode of relevant businesses in time, otherwise tax-related risks will occur. In the new policy environment, it is changed to paid services to calculate income, excluding management fees, so that subsidiaries can deduct before tax. As long as the break-even point is well grasped, the total corporate income tax on their service fees can be zero.
(2) The entertainment expenses incurred by enterprises are not expensive to plan reasonably.
Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law further clarifies that the entertainment expenses incurred by enterprises related to production and operation shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the operating income of the current year. The tax law stipulates that it can be deducted before tax within a certain proportion, and the part that exceeds the standard cannot be deducted. Assuming that the current business income of the enterprise is m and the current business entertainment fee is n, according to the regulations, the amount of business entertainment fee allowed to be deducted before tax in the current period is 60%×N, and it must not exceed 5 ‰× m, from which it can be inferred that the requirements of the enterprise can be met at the same time at the point of 60%×N=5‰×M, from which it can be concluded that 8.3 ‰× m = n. In other words, if the business collected in the current period,
(3) How to donate knowledge and plan appropriate benefits.
Some enterprises find that their taxable income is very large and they have to pay a lot of enterprise income tax. At the same time, enterprises hope to support social welfare undertakings in the form of donations and establish a good image of enterprises. Therefore, these enterprises usually donate money and materials to public welfare undertakings, which reduces the burden of corporate income tax in law and expands the social impact of enterprises. From the form of donation, the form of foundation is the best, followed by cash donation, third is to provide services, and finally is in-kind donation. In cash donation, it is best to donate in the name of individuals, followed by donations from foundations, and finally donated directly to enterprises. In fact, donation is not the only effective way to achieve the above goals. If the donation is converted into investment, both parties can reduce the tax burden and achieve better results.
In the process of enterprise management, effective and reasonable tax avoidance plays a vital role in the economic benefits of enterprises. Therefore, enterprises should have a full understanding of China's current relevant tax laws and regulations in order to effectively and reasonably avoid taxes and ensure the economic benefits of enterprises.