Five tax-saving tips that enterprises have to say

1. Putting individual patents into the company's use in the form of technology shares

If the boss or employee of the enterprise owns patents and provides them to the company for use, the company can make a reasonable valuation of the individual patents, and use them in the form of valuable shares, and sign a formal contract. In this way, the patent will become the intangible assets of the company, and the accountant can use reasonable amortization to include it in the cost, thus reducing the profit and achieving the purpose of paying less taxes.

2. Reasonably improve employee benefits, include costs and amortize profits

In the process of production and operation, small and medium-sized business owners can appropriately increase employees' wages within the scope of taxable wages, such as: providing medical insurance for employees, establishing employee funds (such as pension funds, unemployment insurance funds, education funds, etc.), and increasing enterprise property insurance and transportation insurance. In this way, not only can the enthusiasm of employees be mobilized, but also these expenses can be included in the cost of the enterprise, thus selling the profits of the enterprise and reducing the tax burden.

3. Mixed sales should be signed according to law, and tax should be calculated separately

If a sales activity involves both services and goods, it is mixed sales. There are two elements here: one must be the same sales behavior, and the other must involve services and goods, both of which are indispensable. There are also tax planning points that need attention.

For example, a business that produces equipment and provides installation services definitely wants to lower the price of materials and raise the price of installation services, so that the sales of materials that should have been charged with 17% value-added tax will be changed into the sales of construction services, so as to reduce the burden of value-added tax and increase after-tax income.

However, for the buyer, it is more desirable to get more input tax deduction, so as to increase the reimbursement amount, that is, it is hoped that the other party will pay taxes at the rate of 17%. Therefore, how to make out the invoice is a game between the two sides, and each accountant should recognize this point and avoid being planned by the other side in tax transactions, resulting in their own overpayment of taxes. The wisest thing to do is to sign it according to law and tax it separately, which is fair and reasonable.

4. If the invoice is lost, it can still be reimbursed and recorded.

In China, the tax is controlled by ticket, because it involves tax, and it is impossible to reopen a new invoice if it is lost. However, without the invoice, it can't be reimbursed by the ticket and recorded by the company. What should I do? There's no need to panic about losing the invoice. You can take the following two measures to remedy it:

First, if the original vouchers obtained from other units are lost, you should obtain the certificate that the original issuing unit is stamped with the official seal, and indicate the number, amount and content of the original vouchers, which can only be replaced by the person in charge of the accounting institution, the accounting supervisor and the unit leader of the handling unit.

the second type: if it is really impossible to obtain the certificate, such as train, ship, plane ticket and other vouchers, the parties concerned should write out the details, which will be used as the original vouchers after being approved by the person in charge of the accounting institution, accounting supervisor and unit leader of the handling unit.

5. The company expenses and shareholders' personal consumption should not be mixed together

. For example, some companies have invested in buying houses and cars, but they have written the obligee as a shareholder, not as the unit that paid the capital, and the funds have not listed the accounts receivable or other receivables of shareholders on the books. Is this reasonable?

first of all, this is an example in which company expenses and shareholders' personal expenses are mixed. According to the Individual Income Tax Law and the relevant regulations of State Taxation Administration of The People's Republic of China, the above matters are regarded as dividends received by shareholders from the company, and personal income tax must be withheld and remitted. The related expenses shall not be included in the company's costs, and the accounts receivable or other receivables of shareholders shall be listed on the books, thus bringing additional tax burden to the company.