1. Tax depression transfer pricing method (tax depression) If enterprises take advantage of tax depression, they can reasonably and compliantly reduce their tax burden with the support of government policies.
The main operating mode is to use transfer pricing to keep the profits of corporate business in tax depressions with low tax rates, so the taxes are also retained in tax depressions. In this way, companies in the tax depressions can enjoy tax benefits of value-added tax and corporate income tax.
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Currently, many companies use this model to save taxes, such as policies for ethnic minorities and western development policies.
If enterprises operate and pay taxes normally in tax depressions, they can receive tax incentive refund support.
1. A limited company can enjoy a refund ratio of 70%-90% of the local retained portion of value-added tax and income tax; 2. A sole proprietorship can enjoy a policy of levying an income tax of 0.5%-2.1%; and the registered investment model,
There is no need for corporate entities to settle and operate.
2. Enterprise tax structure When enterprises carry out tax planning, they will be faced with arranging the business structure of the enterprise.
Apple's Irish Blue Sandwich structure is a typical one. This principle is to create a tax structure that takes advantage of the differences in tax laws and tax rates between different countries and regions to achieve the effect of leaving profits in tax depressions and enjoying local tax preferences.
Of course, there are many regions with many preferential tax policies, and companies can use this gap in tax burdens to effectively control tax risks, reduce their tax costs, and optimize their business structure.
3. The ability of tax planning. On the basis of tax planning, enterprises can arrange and adjust their own investment, operation and other activities in order to achieve the purpose of not paying or paying less tax.
However, corporate tax planning not only involves taxation, but also involves corporate operations, market aspects, and corporate strategy.
Enterprise tax planning will have tax risks in both the planning and actual operation stages, so enterprises must conduct tax planning in a reasonable and compliant manner.
Based on a detailed analysis of the specific situation, enterprises must conduct tax planning based on their actual situation, and carry out reasonable and compliant tax planning to help the enterprise's operations take off.