1. Why should we optimize the enterprise income tax?

As long as the production and operation of enterprises generate profits, they need to pay enterprise income tax, while the enterprise income tax rate in China is 25%. The amount after deducting income tax from profits is regarded as dividend income, and 20% personal income tax is levied.

For example, if an enterprise realizes a profit of 2 million yuan a year, it should pay enterprise income tax of 500,000 yuan, and the remaining 6.5438+0.5 million yuan needs to pay personal income tax of 300,000 yuan when paying dividends. Therefore, for corporate shareholders, from profit to final profit, a * * has to pay 40% tax, which is extremely stressful; Is there any way to reasonably optimize the enterprise income tax? The answer is: yes!

Optimize enterprise income tax

Second, optimize the enterprise income tax scheme.

Both financial personnel and business leaders have the obligation to be responsible for the long-term development of enterprises. In today's economic environment, tax planning is a necessary condition for the development of enterprises. The plan should be reasonable, compliant and legal. The following are some principles and methods to rationally optimize enterprise income tax.

(1) Increase enterprise cost

For enterprises that account for materials according to the actual price, when issuing materials, the accounting system stipulates that FIFO method and weighted average method can be used to calculate the actual cost of materials. Enterprises can increase the cost of material consumption, increase the cost of material occurrence by changing the pricing method of materials, or calculate the cost of material occurrence without the prescribed pricing method, increase the unit price of issued materials, and transfer the cost of materials more, so as to reduce the current profit and realize the reasonable optimization of enterprise income tax.

Enterprises that calculate the material cost according to the planned price must adjust the planned cost of materials to the actual cost through the distribution and carry-over of "material cost variance" when calculating the product cost. When calculating the material cost, enterprises can use the material cost variance account as a "regulating valve" to adjust the variance amount and variance rate. So as to expand the production cost, squeeze profits and achieve the purpose of reducing the income tax payable in this period.

(2) employee subsidies become "double pay"

It is suggested that the subsidy paid by enterprises to employees should be changed to the form of double salary at the end of the year. Tax policy stipulates that double pay at the end of the year can be used as one month's salary to calculate personal income tax separately. Because there is no need to pay a tax with the salary of the current month, the tax rate can be reduced, the personal income tax burden of employees can be reduced, and the enterprise income tax can be reasonably optimized.

(3) Pricing Transfer Method

In economic activities, in order to share profits or transfer profits, in the process of product exchange and transaction, the products of related enterprises are not priced according to fair market prices, but according to the same interests among enterprises. Through this pricing method, the transfer price of products can be higher or lower than the fair market price, so as to achieve the purpose of paying less or not paying taxes.

(4) headquarters economic investment promotion

Nowadays, in order to develop the local economy, many places implement the investment promotion mode of headquarters economy, and have many special tax preferential policies for limited companies and sole proprietorship enterprises to attract enterprises from all over the country to settle in (no entity relocation); There are two main ways: tax refund incentives for limited companies and approved collection for sole proprietorship enterprises.

Enterprise income tax planning

Third, the detailed explanation of headquarters economic investment promotion

Compared with other tax saving methods before enterprises, enjoying preferential tax policies is obviously a safer, more reliable, more reasonable and more legal planning method.

1) Tax Refund Award of Limited Company

After an enterprise newly establishes a company or branch in the tax preferential park and pays the tax payable in the local park, the park will give the enterprise a certain percentage of tax preference according to the local retained part. The general situation is as follows:

Value-added tax: 75%-90% is used to support local retention.

Enterprise income tax: support 75%-90% of local retention.

2) authorize the sole proprietorship enterprise to levy.

Enterprises can register a sole proprietorship enterprise in the park for verification and collection, and some enterprises with imperfect financial system pay higher personal income tax through auditing and collection, while entering the park to enjoy the verification and collection can reduce the corporate tax burden, and the comprehensive tax rate is only about 3. 16%.

Value-added tax of small-scale sole proprietorship enterprises: 1%. After the individual production and operation income tax is approved, small-scale enterprises will be 0.5%-2. 1%, and general taxpayers will be 0.5%-3. 1%.