Principle of reasonable tax avoidance: There are many ways to reasonably avoid taxes. The key is to be legal, compliant and reasonable under the premise of low cost.

1. Under the premise of laws and regulations, operate under the provisions and provisions of the tax law; 2. More under the provisions of the law, more based on the situation of the enterprise and the nature of the enterprise's industry, using existing tax laws

Preferences, reductions and exemptions, favorable conditions; 3. If the current enterprise does not have the preferential measures of the tax law, in order to maximize the value of the enterprise and without breaking the law, change the enterprise's business model, change the enterprise's transaction method, and change some external forms of the enterprise,

Adapt the business to offers that already exist.

Splitting a company to reasonably avoid taxes It is now very common to avoid taxes by splitting a company. Splitting a general taxpayer company into two small scales is suitable for a tax rate of 3%.

For example: Tangyun Clothing Company specializes in selling high-end clothing, with an estimated annual sales revenue of 1.2 million yuan before tax, and a purchase cost of clothing of 300,000 yuan.

As a general taxpayer, the applicable value-added tax rate is 17%.

The annual value-added tax burden is 153,000 yuan (120×17%-30×17%).

According to the company's situation, the company can be split into Tangyi Clothing Company and Tangshang Clothing Company. The annual sales of the two companies are 600,000 yuan respectively. They have a set of people and two brands. They can apply for small-scale taxpayers respectively.

A tax rate of 3% applies.

After such planning, the value-added tax payable by Tangyi Clothing Company is 18,000 yuan (60×3%), and the value-added tax payable by Tangshang Clothing Company is also 18,000 yuan (60×3%). The total value-added tax payable by the two companies is

is 36,000 yuan.

The results are obvious. After the spin-off of Tangyun Clothing Company, the tax savings are expected to be 117,000 yuan (15.3-3.6) per year.

General taxpayers of VAT should reasonably avoid taxes. To avoid taxes reasonably, general taxpayers of VAT should first try to obtain special invoices if they can. However, not all suppliers of raw materials and related goods purchased by the company must be general ones with the ability to issue special VAT invoices.

Taxpayers (at the same price: the tax rate for small-scale taxpayers is only 3%, compared with 17% for general taxpayers, a difference of 14%.), then, appropriate changes can be made to the company’s sales to reduce the company’s taxable sales. Secondly,

, in response to the preferential tax policies, adjust all aspects of the company's business operations in order to meet the conditions required by the preferential tax policies and avoid taxes.

If you cannot meet the conditions, you can also choose to register in a low-tax zone as a branch or a new company. According to my country's tax laws, enterprises in special economic zones and coastal economic development zones enjoy many tax preferences compared to mainland enterprises. Ethnic minorities Regional and national-level poverty-stricken areas have more tax benefits than better-developed areas, so their tax burdens are much lighter. When avoiding taxes, ordinary taxpayers and enterprises can purposefully choose the above specific areas to engage in investment and production operations, thereby enjoying More tax benefits.

This method can be combined with the preferential policies you enjoy.

Those two types of enterprises that set up sole proprietorships or partnerships to reasonably avoid taxes do not pay corporate income tax, but pay personal income tax; all profits left after paying personal income tax belong to the individual, and there is no dividend tax.

For example, Company A: Chongqing XX Culture Communication Co., Ltd. (general taxpayer 6 points) audits and levies accounts. The annual invoice amount is 2 million yuan, and the cost is planned to be 500,000 yuan (including cost invoices (self-provided), financial expenses, management expenses, fixed

All valid deductible expenses such as assets) value-added tax + surcharge = 130,500 yuan? Corporate income tax is 327,800 yuan. The total tax payable by the company is about 460,000 yuan. Company B: Chongqing XX Cultural Communication Center (small-scale 3 points)

You can apply for approved collection, which is generally 10% of industry profits (see the five-level progressive table for tax rates), with an annual invoice amount of 2 million yuan (sole proprietorships and partnerships do not need to prepare costs because they have no corporate income tax), value-added tax + surcharge

Tax = 64,700 yuan, personal income tax = 200/1.03*10%*35%-14,750 = 53,200 yuan. The tax payable by a sole proprietorship or partnership enterprise is about 120,000 yuan. If a company of the same type becomes a sole proprietorship or partnership enterprise, apply for approval and collection

It can save the enterprise nearly 340,000 yuan.

Make full use of preferential tax policies. The promulgation and implementation of the new tax law transferred the power of tax reduction and exemption to the State Council, avoiding the phenomenon of excessive tax reduction and chaos.

At the same time, the tax law also stipulates various preferential tax policies in the form of law (Guofa No. 20175), which clearly states that "local governments are allowed to formulate and introduce preferential policies for investment promotion within the scope of legal authority."