1. Use preferential tax policies to carry out tax planning. An important condition for choosing investment regions and industries for tax planning is to invest in different regions and different industries to enjoy different preferential tax policies.

At present, the corporate income tax preferential tax policy has formed a new tax preferential pattern with industrial preferential treatment as the mainstay, regional preferential treatment as the supplement, and taking into account social progress.

Regional tax preferential policies only retain the tax preferential policies for the Western Development, and other regional preferential policies have been cancelled.

Industrial tax preferential policies are mainly reflected in: promoting technological innovation and scientific and technological progress, encouraging infrastructure construction, encouraging agricultural development, environmental protection and energy conservation, etc.

Therefore, the use of preferential tax policies by enterprises to carry out tax planning is mainly reflected in the following aspects: 1. Low tax rates and preferential policies for deduction of income.

The preferential policies for low tax rates and income deductions mainly include: a 20% preferential tax rate for qualified small and low-profit enterprises; and a 10% reduction in the total income of resource comprehensive utilization enterprises.

The tax law defines small and low-profit enterprises in terms of taxable income, number of employees, and total assets.

2. Tax incentives for industrial investment.

The tax benefits for industrial investment mainly include: a reduced income tax rate of 15% for high-tech enterprises that need key support from the state; tax exemptions for agriculture, forestry, animal husbandry and fishery; investments in key state-supported infrastructure enjoy three tax exemptions and three half tax benefits;

10% of the investment in special equipment for environmental protection, energy and water conservation, and production safety will be deducted from the enterprise's tax payable for the year.

3. Preferential policies for employment placement.

Preferential policies for employment placement mainly include: 100% additional deduction for wages paid by enterprises to place disabled persons, and certain additional deductions for wages paid for placement of specific personnel (such as laid-off, unemployed, professionals, etc.).

As long as enterprises hire laid-off employees, disabled people, etc., they can enjoy tax benefits with super deductions.

Enterprises can combine their own operating characteristics, analyze which positions are suitable for the placement of personnel encouraged by the state, and plan the differences in salary costs, training costs, labor productivity, etc. between the employment of the above personnel and the employment of ordinary personnel, so as to minimize the impact on the efficiency of the enterprise.

Recruit specific people who can enjoy discounts.

2. Make reasonable use of the company's organizational form to carry out tax planning. In some cases, companies can make reasonable use of the company's organizational form to plan the company's tax situation.

For example, after the merger of the Corporate Income Tax Law, following international practice, corporate income tax is defined as a legal person as the standard for defining taxpayers. The original independent accounting standards for domestic corporate income tax are no longer applicable. At the same time, it is stipulated that branches without legal person status should be consolidated into the head office for unified

Pay taxes.

Different organizational forms use independent taxation and consolidated taxation respectively, which will have an impact on the tax burden of the head office.

Enterprises can take advantage of the new regulations to conduct effective tax planning by choosing the organizational form of the branch.

Enterprises have two options in terms of organizational form: subsidiaries and branches.

Among them, a subsidiary is an entity with independent legal personality and can bear civil legal responsibilities and obligations; while a branch is an entity that does not have independent legal personality and needs to bear legal responsibilities and obligations by the head office.

The factors that need to be considered in the organizational form that an enterprise adopts include: the profit and loss of branches, whether branches enjoy preferential tax rates, etc.

The first situation: It is expected that the branch that is subject to the preferential tax rate will make profits, choose the form of a subsidiary, and pay taxes separately.

The second situation: It is expected that the branches subject to the non-preferential tax rate will make profits, so they choose the branch form and consolidate the tax to the head office to make up for the losses of the head office or other branches; even if the subordinate companies are all profitable, there is no savings in the consolidated tax payment at this time.

It has a tax effect, but it can reduce the tax costs of enterprises and improve management efficiency.

The third situation: If a branch that is subject to a non-preferential tax rate is expected to suffer losses, it chooses the branch form, and the profits of other branches or the head office can be used to make up the losses for consolidated taxation.

The fourth situation: It is expected that the branch that is subject to the preferential tax rate will suffer losses. In this case, the ability of the branch to turn around losses must be considered. If the losses can be turned around in the short term, it should be in the form of a subsidiary. Otherwise, it should be in the form of a branch. This is in line with corporate business planning.

There is a close relationship.

However, generally speaking, if the tax rate in the location where the subsidiary company is located is low, it is advisable to establish a subsidiary and enjoy the low local tax rate.

If a branch is established overseas, the subsidiary is an independent legal entity and is considered a resident taxpayer in the country where it is established, and is generally subject to the same full tax obligations as other resident companies in that country.

However, subsidiaries enjoy more tax benefits than branches in the country where they are located, and generally enjoy the same tax benefits as resident companies in the host country.

If the applicable tax rate in the host country is lower than that of the country of residence, the subsidiary's accumulated profits can also benefit from tax deferral.

The branch is not an independent legal entity and is regarded as a non-resident taxpayer in the country where it is established. The profits generated are taxed together with the head office.

However, my country's corporate income tax law does not allow the profits and losses of domestic and foreign institutions to compensate for each other. Therefore, if a branch company suffers operating losses during the operation period, the branch company's losses cannot be offset against the profits of the head office.

3. Use the depreciation method to carry out tax planning. Depreciation is the part of the value that is transferred to costs or period expenses to make up for the loss of fixed assets. The provision of depreciation is directly related to the size of the company's current costs and expenses, the level of profits and

The amount of income tax payable.