Discuss the issues that enterprises should pay attention to in tax planning

As an important strategic measure for enterprises to protect their own rights and interests, tax planning allows them to choose the optimal tax payment plan under the permission of China's laws and regulations, so as to reduce the tax burden of enterprises and enhance the economic growth momentum of enterprises. Enterprise tax planning involves many aspects of the company's activities, including the company's financial management, operation and investment, etc., of course, it is also inseparable from the relevant tax authorities, so enterprises should consider many factors when conducting tax planning, and can start from the following aspects:

1.Tax planning for enterprises shall be carried out under the permission of laws and regulations. Only under this premise can the tax planning of enterprises be in accordance with relevant laws and regulations, in order to ensure that the tax plan formulated by the enterprise and the business activities of the enterprise itself are recognized by the relevant departments, otherwise they will be punished accordingly and need to bear the corresponding economic joint and several liability, which will bring huge economic losses to the enterprise.

Therefore, before the enterprise carries out tax planning, it must fully consider the legitimacy of tax planning, in addition, the enterprise should keep the relevant accounting documents completely and pay the tax payment on time, so as to avoid the tax penalty of the enterprise, which is also another form of tax planning for the enterprise.

2.Enterprises should consider tax planning from a macro perspective. Any economic activity carried out by an enterprise is aimed at maximizing the overall interests of the enterprise.

This requires enterprises not only to pay attention to the level of individual taxes, this one tax payment is less, the other will inevitably make up for it, so enterprises should focus on the overall tax burden of enterprises. In addition, when carrying out tax planning, enterprises should not narrow their horizons and only resist the plan with the least tax payment in a certain period, but should fully consider the overall development goals of the enterprise, and should not affect the long-term development of the enterprise in the future just for the sake of tax saving.

3.Improve the understanding of tax policies among financial personnel. Financial personnel should not only rely on their own professional knowledge to do their own work and solve the financial problems of the enterprise, but should have a sense of self-improvement, enhance their understanding of professional knowledge, and give full play to their own value.

Financial personnel continue to strengthen the study of tax knowledge, continue to deepen the understanding of enterprise business knowledge, pay attention to the reform of tax policy, combine their own business knowledge with tax knowledge, and grasp the direction of tax policy change, as far as possible to do a good job in tax planning of enterprises, and provide a certain reference basis for enterprise decision-making, so as to promote the realization of corporate strategic goals.

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;

Summary. Sole proprietorship: Sole proprietorship does not have corporate income tax, only individual business income tax, and sole proprietorship enterprises do not need to pay additional dividend tax and individual income tax when withdrawn from the public account to the corporate card.

Individually-owned businesses can conduct business without opening a corporate account and using a corporate private card. Tax planning needs to be proactive, i.e. planning before tax liabilities occur. Compared with economic behavior, the tax payment behavior of enterprises has the characteristics of lag.

Only after the transaction behavior of the enterprise occurs, will the obligation to pay taxes according to the law occur; The calculation of the tax payable of the enterprise will only begin after the profits of the enterprise are realized or distributed.

General taxpayers: The general enterprise income tax will be required to be audited and collected. If there is no invoice for the real expenditure, the corporate income tax burden is relatively high.

In addition, in this case, the VAT depends on whether it can meet the conditions of simple tax calculation, and if it meets the conditions of simple VAT calculation, it is recommended to choose simple VAT calculation, which may be conducive to reducing the level of VAT tax burden.

Small-scale taxpayers: Small-scale taxpayers see whether they can apply to the competent tax authorities for the verification and collection of enterprise income tax, and if they can apply for the verification and collection of enterprise income tax, this problem is not very big. At the same time, if you are a small-scale taxpayer, it is estimated that you should be able to enjoy the preferential income tax policy for small and micro enterprises, plus the approved collection, the enterprise income tax burden will be relatively light.

Sole proprietorship: Sole proprietorship does not have corporate income tax, only individual business income tax, and sole proprietorship enterprises do not need to pay additional dividend tax and individual income tax when withdrawn from the public account to the corporate card. Individually-owned businesses can conduct business without opening a corporate account and using a corporate private card.

Tax planning needs to be proactive, i.e. planning before tax liabilities occur. Compared with economic behavior, the tax payment behavior of enterprises has the characteristics of lag. Only after the transaction behavior of the enterprise occurs, will the obligation to pay taxes according to the law occur; The calculation of the tax payable of the enterprise will only begin after the profits of the enterprise are realized or distributed.

Factors to consider in tax planning include (ABCD).

a.The size of the tax elasticity bThe level of the tax rate range cFactor D. that affects the amount of tax payableThe strength of preferential tax policies.

What are the factors to consider in tax planning?

1.The taxpayer's own situation.

The factors affecting the potential of tax planning mainly include the taxpayer's business scale, business scope, organizational structure, the amount of taxes involved, and the amount of tax paid. Generally speaking, the larger the scale of operation, the more complex the organizational structure, the wider the business scope, the more taxes paid, and the larger the amount of taxes, the broader the space for tax planning, and the greater the potential for obtaining tax-saving benefits.

2.Tax system factors.

There are three main factors affecting the potential of tax planning: tax flexibility of specific taxes, preferential tax provisions and tax deferral provisions.

1) Tax elasticity of specific taxes. Generally speaking, the wider the tax base, the higher the tax rate, the heavier the tax burden, or the larger the tax deduction, the lighter the tax burden.

2) The impact of tax incentives on the potential of tax planning is as follows: the wider the scope, the greater the difference, the more ways and the richer the content, the broader the space for taxpayers' tax planning activities and the greater the potential for tax saving.

Therefore, taxpayers should consider whether there are regional tax incentives when planning for tax planning; whether there are industry-specific tax tilt policies; how to stipulate the tax reduction period; Whether measures to avoid double taxation are taken for the tax paid by taxpayers abroad, and what kind of credit is adopted.

3) Tax deferral. Tax deferrals can bring economic benefits to enterprises in two aspects: first, because the deferred tax is equivalent to the taxpayer obtaining an interest-free loan equal to the tax during the deferred period, which is conducive to the taxpayer's capital turnover and saves the taxpayer's interest expenses; Second, in an inflationary environment, the currency value of deferred taxes falls, thereby reducing actual tax expenditures.

Generally speaking, the more provisions and provisions in the tax regulations regarding tax deferral, the richer the content of tax planning for taxpayers, and the greater the potential for tax savings.

3.The complexity of the implementation of tax planning objectively restricts the development of tax planning.

In order to carry out tax planning, on the one hand, it is necessary to fully analyze and grasp the tax collection policies and regulations to find a reasonable space for the implementation of tax planning, and on the other hand, it is necessary to carry out careful and meticulous planning before the tax liability occurs. As a result, the complexity of its implementation is prohibitive for many taxpayers.

4.The degree of legal recognition of tax planning by the society.

From the first point of view, first, some people believe that encouraging tax planning will incentivize taxpayers to compete for tax evasion, which not only promotes tax evasion, but also easily causes friction between taxpayers and tax collection and management authorities, which is not conducive to tax collection and management, reduces national tax revenue, and makes the already tight fiscal revenue worse; Second, some people are worried that taxpayers will misinterpret the intent of national legislation and abuse the preferential tax provisions will weaken the macroeconomic regulation and control of tax leverage, so there are no corresponding provisions to encourage tax planning.