Ask for answers to the formative assessment book of Tax Planning

Don't involve too many types of taxes, and tax planning for a tax type is from theory to practice.

Through the study and understanding of the national tax policy, I have increased my knowledge, especially under the premise of not violating the national tax policy, for the enterprise to reasonably avoid tax and save taxes, to alleviate the financial pressure of enterprises, and to save funds has played a greater role. Income tax planning is to make full use of all the preferential benefits provided in the tax law, and choose the best among many tax options, in order to maximize the overall after-tax profit.

1.Invoicing directly from the transport company to the buyer!

If it is issued to the supplier, only 7% of the freight can be deducted as the input, but it must be invoiced to the buyer at 17%, which is equivalent to paying 10% more tax on the freight out of thin air.

2.It is more advantageous to buy from small-scale taxpayers.

General taxpayers purchase, profit =

Small-scale purchase (no special invoice), profit =

Small-scale purchase (please issue a special invoice on behalf of the tax), profit =

1. If only from the perspective of tax saving, it is most cost-effective to ship and issue a special invoice for transportation, because the freight can be deducted from 7% input tax.

2. For general taxpayers, the VAT burden borne by themselves is: (3000-2000) * 17% = 170, plus the cost is a total of 2170

If you are a small-scale taxpayer, you can't deduct it, 3000 * 17% = 510, plus the cost is a total of 2210

Those who are qualified as general taxpayers.

1. A real estate enterprise is a general taxpayer of value-added tax. In 2009, the company rented a business building located in the urban area to a trading company, with a rent of 2 million yuan per year and a lease period of 5 years. The real estate enterprise purchased 200,000 yuan (excluding tax, the same below) for the rental business house in the current year, and the estimated service life is 5 years.

In addition, the first fee for the business room was 70,000 yuan, the water fee was 50,000 yuan (excluding tax), and the electricity fee was 80,000 yuan (excluding tax). How to plan to reduce the tax burden?

Answer the question. 1. The lease fee can be leased and accounted for separately for the lease of rent, water and electricity and other supplies. At the very least, you can pay less property tax.

Because the property tax on rental income is calculated at 12% of rental income. Utility bills can be paid directly by the lessor.

Summary. For the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan, it shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at the rate of 20%. The total tax payable is (100*25%*20%*50%+180*50%*20%)*210,000 yuan.

There is a topic about "tax planning" to ask all the gods Shenzhen Zipi New Nutrition Technology Production Co., Ltd., the two subordinate business departments are expected to have a total pre-tax profit of 5.6 million yuan this year, and there is no corporate income tax adjustment project, that is, the total pre-tax profit of Kai Hunger is equal to the taxable income. The pre-tax profit of these two business departments and the taxable income of the corresponding rebate are both 2.8 million yuan, the number of employees is less than 80, and the total assets are less than 10 million yuan. Please plan for your tax purposes.

Hello, on the topic of "Tax Planning", I hope I can help you.

Thank you for this question.

For the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan, the part of the taxable income shall be included in the taxable income at 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income of collapse resistance at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%. Two companies were established respectively to enjoy the preferential income tax of small and micro enterprises, and the total tax payable was (100 * 25% * 20% * 50% + 180 * 50% * 20%) * 2 = 410,000 acres of fire.

Isn't there a plan 1 or option 2?

This is a case scenario that is considered from the perspective of tax incentives.

Tax planning is the arrangement and planning of relevant matters for taxpayers (financial activities such as their own operations, investments and distributions).

Summary. 1. Tax planning by using the different identities of individual industrial and commercial households, sole proprietorships, partnerships, small and micro enterprises, etc.; Two:

Using the selection of VAT taxpayer status, according to the business situation, the tax rate is high, choose general taxpayers or small-scale taxpayers; 3. Use the proportional tax rate planning method to make taxpayers suitable for lower tax rates; Fourth: take advantage of the tax incentives for specific industries, specific regions, specific behaviors, and special periods to register the company in the investment park with preferential tax policies; Five:

The amortization method of intangible assets, the depreciation method of fixed assets, the allocation method of overhead costs of the inventory valuation method are used for planning; Sixth, use the tax selection of mixed sales for planning;

1. Tax planning is carried out by using the different identities of individual industrial and commercial households, sole proprietorships, partnerships, small and micro enterprises, etc.; 2. Use the choice of VAT taxpayer status, according to the business situation, the tax rate is high, choose the general taxpayer or small-scale taxpayer; Three:

Use the proportional tax rate planning method to make taxpayers adapt to lower tax rates; Fourth: take advantage of the tax incentives for specific industries, specific regions, specific behaviors, and special periods to register the company in the investment park with preferential tax policies; Fifth, the use of intangible assets amortization method, fixed assets depreciation method, inventory valuation method of indirect cost allocation method for planning; Six:

Leverage tax options for mixed sales to plan;

I'm still a little confused, can you be more detailed?

Seventh, the use of the standard of pre-tax deduction of expenses for tax planning, such as public welfare donation expenses such as entertainment expenses, advertising business expenses, trade union funds, etc., to control the scale of expenditures and more than Wang Xian faction, has achieved the purpose of tax saving; Eight: the use of the organizational form of the enterprise to carry out tax planning, such as the choice of income tax payment of the subsidiary, according to the company's operating conditions, the choice of whether to establish a branch or a sub-public company;