1, replaced by "foreign-funded" enterprises. China implements preferential tax policies for foreign-invested enterprises. .

2. register to the "treasure land".

All production, management, service-oriented enterprises and enterprises engaged in high-tech development established in the old urban areas of cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located, as well as high-tech industrial zones and bonded zones recognized by the state, can enjoy a greater degree of tax concessions. Small and medium-sized enterprises can choose the above-mentioned specific areas for investment, production and operation when choosing investment locations, so as to enjoy more tax benefits.

3. Enter a special industry. For example, the service industry is tax-free: childcare services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled are exempt from business tax.

Marriage introduction and funeral services are exempt from business tax.

Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.

Private welfare enterprises with four-level disabled employees account for more than 35% of the production staff of the enterprise, and their business (except advertising) within the scope of business tax service tax is exempt from business tax.

Personal services provided by disabled people are exempt from business tax.

4. Make a fuss about management expenses.

Enterprises can increase the proportion of bad debt reserves, and the bad debt reserves are included in the management expenses, thus reducing the profits of the current year and paying less income tax.

Enterprises can try to shorten the depreciation period, so that the depreciation amount will increase, the profit will decrease and the income tax will be paid less. In addition, the depreciation methods used are different.

The amount of depreciation is very different, which will eventually affect the income tax.

5. Use instead of "fee".

Private owners of small and medium-sized enterprises should consider how to share the cost of water, electricity and fuel in operation, and whether the product cost includes family living expenses, transportation expenses and various miscellaneous expenses.

6. Reasonably improve employee welfare.

In the process of production and operation, private owners of small and medium-sized enterprises can consider appropriately raising the wages of employees within the scope of taxable wages, handling medical insurance for employees, establishing co-ordination funds such as employee pension fund, unemployment insurance fund and employee education fund, and carrying out enterprise property insurance and transportation insurance. These expenses can be included in the cost, and at the same time, they can help private owners mobilize the enthusiasm of employees, reduce tax burden, reduce business risks and welfare burden.

7. Start with sales. Choose different sales settlement methods and postpone the time to confirm income. Enterprises should postpone the time of revenue recognition as far as possible according to their own actual conditions. For example, a car sales company sold 100 cars that month and earned about 20 million yuan. According to the output tax of 17%, more than 3 million yuan will be paid, but the company will immediately deduct the tax bill for next month. Due to the time value of money, delaying tax payment will bring unexpected tax saving effect to enterprises.

The key problem of reasonable tax avoidance is the professional level of accountants, which is the guarantee of successful tax avoidance planning and the embodiment of accountants' own value. The practical level includes tax policy level and business level.

Generally speaking, the space of tax avoidance planning includes the following contents:

1. Make reasonable arrangements with national preferential tax policies to achieve the purpose of tax avoidance;

2. Using alternative accounting methods,

3. Choose the most favorable tax payment method to achieve the purpose of tax avoidance;

4. Take advantage of the defects, loopholes and deficiencies of tax laws, regulations and policies,

5. To reduce the tax burden in a certain period of time.

It can be seen that the successful tax avoidance planning scheme is the result of "wits and wits", so accountants must have a high level of tax policy and have the right

The deep processing ability of tax policy can ensure the legitimacy of tax avoidance planning scheme.

Good business level is another basic requirement for the success of tax avoidance planning. A good professional level requires solid theoretical knowledge and rich facts.

Practical experience to support. Solid theoretical knowledge requires practitioners to be proficient in business, finance, insurance and trade in addition to knowledge in law, tax policy and accounting. Rich practical experience requires practitioners to master the basic situation of customers and tax-related matters in a very short time, such as tax-related links and planning intentions. On the basis of obtaining true, reliable and complete planning information, according to different objective conditions, choose the planning entry point, formulate correct planning steps and design effective operation schemes.

Accountants should constantly improve their policy level and professional level in the process of practicing, so as to lead China's tax planning from shallow level to deep level and from primary stage to advanced stage.

Legitimacy is the premise of tax avoidance planning. However, in the process of accounting solid line, it is inevitable that some company bosses can't distinguish between legal and illegal in some tax-related matters and tax-related links, and often put forward some requirements that affect the legitimacy of tax avoidance planning; Some company bosses hope to legalize tax avoidance that deviates from the purpose of tax legislation through planning schemes; There are also company bosses who require that violations of tax policies and regulations be included in the planning plan. Faced with the above situation, accountants must maintain the authority of tax law with a clear attitude, and must never give up principles, accommodate the company and keep their jobs for the benefit of the company, let alone be driven by certain interests and succumb to the pressure of the company boss. Adhere to the principle of legality and run good professional ethics through the whole process of tax avoidance planning. As long as there is tax, the existence of tax avoidance is inevitable, which is not a unique phenomenon in a country, but often an international phenomenon. However, as a taxpayer, tax avoidance activities must be carried out under the premise of not violating the tax law, and tax avoidance must never be turned into tax evasion. Only by avoiding this situation can we achieve successful reasonable tax avoidance and legal tax payment.

First, the first condition for taxpayers to avoid taxes reasonably

(1), taxpayers must have certain legal knowledge, be able to understand what is legal and what is illegal, draw a clear line between legal and illegal, and generally ensure the legitimacy of their economic activities and related behaviors.

(2) Taxpayers should have in-depth understanding and research on the specific methods of tax law and government taxation, and know the inherent defects and loopholes of tax management.

(3) Taxpayers must have a certain scale of operation and income, which is worth paying for effective tax avoidance. Because under normal circumstances, reasonable tax avoidance requires relevant professionals to do tax planning, which requires a price.

Second, the basic conditions for taxpayers to avoid taxes reasonably

1, master and understand the basic situation of the enterprise.

When planning tax avoidance, the basic information of the enterprise that needs to be understood mainly includes:

(1), the organizational form of the enterprise.

Enterprises with different organizational forms have different tax treatment. Knowing the organizational forms of enterprises can make targeted tax avoidance schemes for enterprises with different organizational forms.

2. Financial situation.

Corporate tax avoidance planning is a reasonable and legal tax reduction. Only by fully understanding the real financial situation of the enterprise in detail can we formulate a reasonable and legal tax avoidance plan for the enterprise.

3. Investment intention.

Investment can sometimes enjoy tax incentives, and investments of different scales sometimes have different tax incentives; The amount of investment is often closely related to the scale of the enterprise-registered capital, sales revenue and total profit. The tax treatment and preferential policies of enterprises of different sizes sometimes vary greatly, which is very important for the tax avoidance planning of enterprises.

④ Attitude towards risk.

Different styles of business leaders have different attitudes towards tax avoidance risks. Pioneer leaders are often willing to take greater risks to reduce the maximum tax, while steady leaders often hope to reduce the tax with minimum risks. Understanding the attitudes of different enterprises towards risks can help us to formulate tax avoidance schemes that are more in line with the requirements of enterprises.

(5), enterprise tax situation.

It is of great significance to know the past and current tax payment of enterprises, especially the tax declaration and payment, for the formulation of future tax avoidance plans of enterprises.

Help!

2. Understand the situation of enterprise representatives.

When planning tax avoidance, the basic information of the legal representative of the enterprise that needs to be understood mainly includes:

(1) age, (2) marital status, (3) children and other dependents,

(4) financial revenue and expenditure; ⑤ Personal assets and their investments.

3. Collect and prepare relevant information

Both external and internal tax avoidance planners must prepare relevant information for reference. This information can:

(1) Obtain free tax laws and regulations through the tax authorities,

② Inquire about the relevant policies of government agencies through the library,

(3) Collecting and inquiring relevant information through electronic websites,

④ By subscribing to and purchasing professional publications and publications issued by relevant institutions,

⑤ Obtain necessary internal information through cooperation with intermediary agencies and tax authorities.

4. Formulation of tax avoidance plan

When formulating the tax avoidance plan, the tax avoidance planner must point out the specific steps, methods, precautions and the laws, regulations and policies on which it is based, and list them one by one in the tax avoidance plan. At the same time, they must attach the positive and negative factors that affect tax avoidance and the factors that may change in the future to the tax avoidance plan.

5. Selection and implementation of tax avoidance plan

A tax event may have multiple tax avoidance schemes, so after making the schemes, it is necessary to screen the tax avoidance planning schemes and select the best one. The following factors are mainly considered when screening:

(1) Choose a tax avoidance scheme with more frugal taxes or greater financial benefits;

② Choose a tax avoidance scheme with lower tax avoidance cost;

③ Choose to implement a more convenient tax avoidance scheme.

After screening out the best tax avoidance scheme, it can be put into practice; In the process of implementation, we should pay attention to timely information feedback to facilitate control and correction.

Third, legal and reasonable tax avoidance.

How to avoid tax legally and reasonably for taxpayers' investment? Mainly from the following aspects:

1, different options 2, industry investment 3, reducing tax burden.

In the tax law, the tax burden of different industries is treated differently. Some industries do not have any preferential tax conditions, while others have a large number of preferential tax reduction and exemption policies. Therefore, when making investment decisions, investors can avoid the heavy and choose industries with lighter tax burden to avoid tax.

4. Choose different enterprises to invest in order to reduce the tax burden.

In China's tax law and its specific implementation, the tax burden of domestic-funded enterprises and foreign-funded enterprises is inconsistent, the tax burden of ordinary enterprises and joint-stock companies is also consistent, and the tax burden of ordinary joint-stock companies and listed companies is different. Generally speaking, foreign companies have a large number of preferential tax policies, and listed companies have tax relief policies than non-listed companies and joint-stock companies.

6, choose different 7, local investment to reduce tax burden.

In China's tax law, enterprises in special economic zones and coastal economic development zones enjoy many tax preferences than mainland enterprises, so the tax burden is much lighter.

Practical skills and special case analysis of reasonable tax avoidance

Introduction to the lecture: Tax planning aims to help taxpayers (legal persons or natural persons) reduce the tax cost of enterprises, improve the market competitiveness of enterprises and maximize the value of enterprises under the premise of legality and rationality. Under the new environment of China's entry into WTO and the implementation of the new tax administration law, the concept of tax planning of Chinese taxpayers has been strengthened day by day, but so far there has not been a set of theoretical tips for reference. Therefore, Tian Bo Talent Market Training Center specially invited senior tax experts to explain the practical skills of tax planning under the new situation with examples, so as to improve the ability of enterprises to avoid taxes reasonably.

Case study:

Taxable item pricing tax avoidance case

● Enterprise A sells a batch of old equipment to Enterprise B and transfers its proprietary technology. The contract price is 20 million yuan, including equipment150 thousand yuan and know-how 5 million yuan.

● Taxable amount = 500× 5% = 250,000 yuan

● Tax planning: This business tax can be saved by over-counting the equipment fee and under-counting the proprietary technology transfer fee in the contract.

Value-added tax avoidance case of asset appraisal

● The net book value of a property is 5 million yuan, and it will appreciate by 50% after evaluation. The appraised value is 7,500,000 yuan, and depreciation is accrued according to 10 year.

● Annual depreciation can be increased = 250 ÷10 = 250,000 yuan.

Low annual income tax = 25× 33% = 82,500 yuan.

Planning case of income tax relief

● A technology company opened in July 2002, with a taxable profit of 50,000 yuan in that year and an estimated profit of 2 million yuan in 2003.

● If you choose the current year as the tax-free period, you will not pay income tax of 50,000 yuan in that year and pay tax of 660,000 yuan in the second year.

● Choosing the second year as the tax-free period can save tax by 6 1 1,000 yuan.

Case study on tax avoidance planning of foreign-funded enterprises

● Cases of tax refund and tax avoidance for reinvested sources * * *

● Avoid becoming a resident taxpayer.

● Tax avoidance planning of two exemptions and three reductions

Loss recovery plan case

The annual income data of company A are: 1997-February 1, 1999 1, 2000-May 200610,5438+0-80,000 yuan, 25,002.

● Taxable income in 2002 = 25-2+1-10-5-8 =1ten thousand yuan.

● Taxable amount in 2002 =/kloc-0 /×18% =1800 yuan.

● When this year's profit is the loss of Xiaotian in the first five years, it will continue to make up for the loss without paying taxes. For example, 200 1.23 million yuan, leaving 1.00 million yuan.

● If losses continue this year, no tax will be paid in that year, and the annual deduction will be left with the losses of the previous four years. For example, in 2002, it lost 30,000 yuan.

● Allowable loss =10+5+8+3 = 260,000 yuan.

● 1997 losses have not been deducted for more than five years, and cannot be deducted.

Case study on tax avoidance planning of domestic enterprise income tax

● Asset appraisal VAT tax avoidance case

● Loss recovery planning case

● Planning case of income tax relief

Case of reinvestment tax refund and tax avoidance

● In a joint venture, in August 2003, the foreign party reinvested its after-tax profit of 654.38+500,000 yuan invested in 2002 in the joint venture. The estimated operating period is 654.38+05, the applicable tax rate is 30%, and the local tax rate is 3%.

● Tax refund amount =150 ÷ (1-30%+3%) × 30% = 67160,000 yuan.

● If a product export enterprise or technologically advanced enterprise is established, it can enjoy the preferential tax refund of 100%.

● Tax refund amount =150 ÷ (1-30%+3%) × 30% = 67160,000 yuan.

Avoid becoming a resident taxpayer

For an enterprise, the criterion for judging whether it is a resident is the location of its headquarters. If its head office is located in the mainland, it is a resident taxpayer and must pay taxes in full on its domestic and overseas income.

Tax avoidance behavior

● Set the head office in a tax haven or an area with low tax burden.

● Cut off the income of some head offices as much as possible.

Personal income tax avoidance planning case

● Production, supply and marketing declare tax avoidance cases

● Cases of wage and welfare tax avoidance

Low wage and labor remuneration tax avoidance cases

Reinvestment tax planning method

When a foreign-invested enterprise is established or reinvested, it is recognized as a product export enterprise or an advanced technology enterprise, and its income tax should be refunded as follows:

● Tax Refund Amount =150 ÷ (1-30%+3%) × 30% = 67.16 (ten thousand yuan)

● It should be noted that after the reinvestment tax rebate, the tax authorities will manage the reinvestment tax rebate to avoid the tax avoidance strategy of "two reductions and three preferential policies".

● Postpone the profit-making year

● If the annual profit is made, and the actual profit-making month does not exceed six, you can apply to the tax authorities to postpone the profit-making year for one year.

● As far as possible, make use of accounting accrual basis, deferred depreciation and other methods to advance the profit of three years after tax reduction by half to the tax-free period. Planning cases of part-time and mixed sales

In August, the company sold 1 1,000 air conditioners, excluding tax sales of 1 10,000 yuan, and the input tax could be deducted by 400,000 yuan in that month. At the same time, it provides on-site installation service for customers, and the installation cost is 234,000 yuan.

● Tax payable without separate accounting = "250+23.4÷ (1+17%)" ×17%-40 = 59,000 yuan.

● Calculate the tax payable separately = 250×17%-40+23.4× 3 = 2.5+0.7 = 32,000 yuan.

● Compared with the two, the tax saved is = 5.9-3.2 = 27,000 yuan.