Tell you how to avoid taxes reasonably according to various taxes:

1. Value-added tax. Here, we only do an analysis of the tax burden of small-scale VAT taxpayers and general taxpayers (commercial enterprises)

General taxpayer tax burden = sales *.17- purchase amount *.17

Small-scale taxpayer tax burden = sales *.4

When sales *.17- purchase amount *.17= sales *.4

, that is, sales *.

when the purchase amount is *.17/.13> Sales, the general taxpayer tax burden is lighter;

when the purchase amount is * .17/.13 <; Sales, small-scale taxpayers have a lighter tax burden.

2. individual taxes.

The individual tax is a tax with little room for activities, and the regulations are very detailed, so we have to work hard to do some articles on the individual tax concessions. What is most closely related to the enterprise is the tax item of "salary and salary". For the enterprise, it is also the responsibility of the enterprise financial personnel to help the top and senior technicians avoid taxes reasonably in order to actually increase their income. At present, I use two methods to solve this problem. Because the allowance for traveling expenses for missing meals is a tax-free item within the limit of the local financial department (there is no standard in fact, or few people know what this standard is), subsidy income, a small city, will realize tax avoidance through it. The key is not to be outrageous, and the tax authorities will not care too much. The most important thing is the year-end bonus. Before the introduction of the new policy of determining the applicable tax rate by quotient in 25, I think many companies were already implementing the tax avoidance method of dividing the year-end bonus into parts and distributing it to each month to reduce the tax rate. However, there is a new method that is more perfect, that is, employees in manufacturing companies leave their jobs almost every month, and there is a tax concession for employees to leave their jobs. The compensation received by employees for leaving their jobs is less than three times the average annual salary of local employees, and the average annual salary of local employees announced by the local tax department is more than 19, yuan, so that each employee who leaves his job can digest the year-end bonus of 57, yuan for the enterprise, and this 57, yuan is not subject to any tax. In the enterprise income tax, the year-end bonus can not be deducted before tax as the salary exceeds the limit, but the severance payment is encouraged by the enterprise income tax law, and can be deducted in full before tax, killing two birds with one stone.

3. Enterprise income tax.

Many preferential policies in the income tax of foreign-invested enterprises are unmatched by the enterprise income tax, so there are many fake foreign capitals in Jiangsu. Many private bosses register and set up companies in Hong Kong or Singapore and then invest in China in the name of foreign companies to enjoy the treatment of foreign capital. In fact, the different provisions of the income tax law for domestic and foreign-funded enterprises on artificial wages also lead to the high income tax of domestic-funded enterprises. Take Suzhou as an example. According to the enterprise income tax law, the pre-tax deduction limit of staff wages is 96 yuan/person/month, which should be a salary that most blue-collar workers in enterprises will exceed, so the over-limit staff wages can only be distributed after tax. And the salary paid to high-paying personnel is equivalent to the distribution of profits after paying the tax, which greatly increases the burden on enterprises. There is a kind of refundable personal insurance (AIA and PICC), which can refund 93% of the insured amount instead of paying wages. By purchasing this kind of commercial insurance for employees, the enterprise income tax can be fully deducted before tax (within 4%).

4. Income tax of foreign-invested enterprises.

speaking of foreign-invested enterprise income tax or enterprise income tax avoidance, many netizens' first reaction is to make efforts from profit and loss, and make a fuss about profit and loss subjects. However, the period fee is the focus of the tax law prohibition or quota deduction, and it is also the focus of tax authorities' inspection. In fact, there is not much room. Because the tax law doesn't have too many regulations on the measurement of production cost or asset value, it only makes a little regulation in principle, and assets will eventually be converted into period expenses through depreciation, amortization, sales, etc., the current measurement of asset value is the source and basis of future period expenses. Since the law is not prohibited, it is legal. Since the tax law doesn't say that the value of assets can't be measured in this way, the depth of accounting effort will determine the amount of future period expenses. There are many estimates and accounting magic tricks in accounting. Brother Fei Cao has already made a detailed introduction in the accounting topic, and this article will not elaborate on it, which provides a broad planning space for future tax payment. Example: A foreign company A plans to invest 9 million dollars in China to set up a foreign-invested enterprise B. A has two choices: one is to invest 9 million dollars as registered capital in Company B, the other is to invest 4.5 million dollars out of 9 million dollars as registered capital, and lend the other 4.5 million dollars as a loan to Company B. Over the years, the accumulated interest accrued is 2 million yuan (of course, it cannot exceed the bank loan interest rate for the same period). Capitalization of interest is included in the asset value of Company B. After withholding 1% withholding income tax on the interest of 2 million by Company B, the interest of 2 million can be deducted 33% before tax as the cost of sales or depreciation included in the period. Therefore, it is the key to tax planning to make rational use of the weak links of cost confirmation and measurement in the tax law. More interestingly, I once talked with a tax inspector, and he was quite critical of the measurement of production cost in the tax law, thinking that the seemingly rigid tax law has a gentler side. I have summed up an experience, that is, if the tax law says no, you must not say yes. If the tax law says to encourage, you must find ways to make yourself a member of the encouraging crowd, even if you pretend to be a member of the encouraging crowd (of course, pretending is against the spirit of the tax law and has planning risks).

5. Property tax.

anyone who has received rent knows that 12% property tax is heavier. I have received rent once, and after paying 5% business tax and 12% real estate tax, there is little left, which is complained by the bosses. Later, I divided the rent into three parts, namely, rent, venue rental fee and equipment rental fee, and signed a contract with the new customer, only paying property tax on the rent, saving more than one million yuan. Think of a word, the world is not short of beauty, but the eyes that find beauty.

6. Land value-added tax.

apart from real estate companies, this is a tax that other industries do not often contact. But it means tax burden ranging from millions to tens of millions for real estate companies. Professor Gao Jinping's method of pricing after calculating the value-added rate in advance to reduce the applicable tax rate, I think many netizens have understood it after Professor Gao gave lectures many times, so I won't elaborate on it. Here is a plan that I have contacted. A company wants to sell a piece of land owned by its subsidiary company B to company C. As we all know, land is monopolized by the government and can only be obtained by auction. Enterprises are not allowed to buy or sell land privately. This is one thing. Secondly, land sales involve huge business tax and land value-added tax. Later, the solution was that Company A transferred the equity of Company B to Company C, so that all business tax and land value-added tax were exempted. Equity transfer is really a good skill. Don't you notice that most of the capital predators realize capital operation through equity transfer, and perhaps tax consideration is also a very important reason.