How to plan for corporate income tax, and how to do a good job in tax planning for corporate income

Pre-planning and decision-making:

Comparison of tax-related costs of different types of enterprise operations and construction of tax structures; Tax planning is about planning ahead rather than doing it centrally. The "public and private" problems of business owners, identifying and avoiding tax risks in capital lending.

There is a risk that the boss uses a private account to pay wages to employees, and the problem here is easier to solve.

For the problem of large enterprise income tax, generally speaking, there may be the following tax planning schemes:

1. Find a registered company in a tax depression with a very low corporate income tax rate, transfer all business to a new tax depression, and reduce the corporate income tax rate;

2. Transfer to a new company established in a tax depression by way of expenses through the transfer of benefits or other expenses;

The former is more suitable for large-scale enterprises because of its higher registration and maintenance costs; For smaller enterprises, the second way can achieve better tax savings at a lower cost!

Rational use of the state's preferential tax support policies for poor areas, the establishment of ** investment parks in 13 tax depressions across the country, for the settled enterprises to apply for 10% of the income tax approved collection, the comprehensive tax rate in.

Realize the reasonable planning of enterprise income tax through the organizational form of enterprises, such as sole proprietorships, partnerships and joint-stock enterprises.

Reasonable planning of preferential tax policies: the state has certain tax incentives for the development of enterprises.

Verification of tax collection and management planning and collection methods.

Look for a tax depression with extremely low corporate income tax rates and move all businesses to a new one;

Transfer high profits to new companies established in tax depressions in the form of income through the transfer of benefits or other expenses;

Convert some commercial entertainment expenses into commercial ** expenses;

Consolidation of private corporate and individual contributions;

Preferential tax treatment for industrial investment and preferential policies for job placement.

There is a premise for paying less taxes, that is, to do a good job of planning under the principle of not violating the law. I don't think about anything else, first of all, do a good job of financial accounting, and let the tax bureau recognize that it is to audit and collect enterprise income tax, because this is a prerequisite, otherwise, it will not be considered. Then it is to learn to make good use of the existing preferential tax policies, including:

Accelerated depreciation of fixed assets, additional deductions for wages and salaries for the disabled, additional deductions for new technologies and new processes, tax reductions and exemptions for high-tech enterprises, preferential treatment for laid-off employees, and other preferential treatments are well planned and utilized.

First of all, enterprise income tax planning needs to do a good job of tax planning under legal and reasonable circumstances, so the three principles of enterprise income tax planning are as follows:

Principles of corporate income tax planning

(1) The principle of legality

To carry out enterprise income tax planning, it must follow the principle of legality. This is because tax planning is different from tax evasion in that it is a legal act that does not violate national tax laws and regulations and relevant policies. Tax planning is carried out reasonably within the scope permitted by law, which is also the fundamental premise for enterprises to carry out income tax planning.

Otherwise, once the principle of legality of corporate tax planning is ignored, the implementation of any tax planning means and plans is meaningless, and taxpayers' tax evasion will inevitably lead to self-inflicted consequences.

(2) The principle of prior planning

To carry out enterprise income tax planning, it is also necessary to follow the principle of prior planning. This is because, in the real social economy, once the business activities of the enterprise occur, the various tax obligations of the enterprise will also arise. If the taxpayer feels that the tax burden is heavy at this time, it is futile to do any tax planning, because it is illegal to carry out "planning" in this case, so the enterprise should achieve the effect of income tax planning through the advance arrangement of investment, financial management and business activities.

(3) The principle of purpose

To carry out enterprise income tax planning, business operators should clarify the tax planning objectives in advance, so that tax planners can formulate specific tax planning plans and select appropriate tax planning methods, so that enterprise income tax planning can achieve the expected results. Therefore, before carrying out the specific operation of tax planning, the enterprise operator should set the objectives to be achieved and the expected effects of the specific tax planning, so as to provide a reference for the formulation of the tax planning plan.

The tax planning method of enterprise income tax needs to be designed according to the company's own situation, which can be referred toWealth Security Research Institute's integrated system for enterprise wealth security management

Tax planning refers to a kind of enterprise planning behavior in which taxpayers choose the tax plan to maximize tax benefits in advance to deal with their own production, operation, investment and financial management activities in accordance with the guidance of tax policies and regulations under the premise of complying with national laws and tax regulations. Tax planning is not tax evasion, it is legal and reasonable tax avoidance, and it is to save tax costs for enterprises. However, tax planning requires very high business quality and cannot be done lightly.

I specialize in tax planning, so you can send me a private message if necessary.

With the expansion and maturity of the startup's business, the financial and tax issues that the company needs to consider will become more and more comprehensive and complex, and the more troublesome it will be, so it is recommended that startups do a good job in financial and tax compliance planning in the early stage of business development to lay a good foundation for the company's future development. Assuming that the development of a business is likened to the birth and death of a person, then tax planning should start before the company is born. Tax planning is carried out under the long-term strategic planning of the enterprise, and the earlier you start, the more advantageous it will be to win at the starting line.

The enterprise income tax must be approved for tax planningEnterprise wealth security management integrated systemStarting from the pre-control of enterprise risks, enterprises can do a good job in tax planning under the premise of controllable risks.

You can make good use of local preferential tax policies to reduce the tax burden of enterprises.

1.Establishment of a sole proprietorship in the park:

Only need to pay personal business income tax, additional tax and value-added tax (as of 1%) personal income tax (production and business income), the tax rate is about and about, and the implementation of verification and collection, calculated according to the five-level progressive systemThe combined tax rate is inRight and left, andIndividual independence is not subject to corporate income taxHowever, the invoice amount cannot exceed 5 million, which is small-scale.

2.Incentives can be enjoyed:

1.VAT can enjoy 75%-85% of the 50% retained by the local government to reward enterprises.

2.The enterprise income tax can enjoy 75%-85% of the 40% retained by the local government for incentives.

Taxes are paid in the current month, and rewards are given to the enterprise in the following month. The support and incentives are strong, safe, legal, reasonable, and support for non-local operations, and can also be superimposed on the original preferential tax policies to enjoy, and apply to a wide range of industriesIt is currently the most popular way of tax planning

Shifang Cheng Tax, directly under the tax parkFinancial incentives and sole proprietorship enterprises, general taxpayer verification, individual industrial and commercial households, natural persons on behalf of the levy, etc.

If you want to reduce the tax burden, you must first choose a good tax-saving platform, tax-saving network 123 has a stable tax depression park, as well as a variety of tax financing methods such as entrusted collection, sole proprietorship, flexible employment, verification and collection, self-employed, etc., and the most important thing is to be able to provide one-to-one service, because the situation of each enterprise is different, and tax planning must be customized.

First, they should enjoy the national preferential tax policies

For example, the policy of small and micro enterprises, the policy of large-scale development of the western region, the policy of double-soft enterprises, and the policy of high and new technology.

Second, the company has developed a habit of obtaining reasonable invoices, special bills or general bills for deducting income tax

Third, the policy of taking advantage of various preferential tax areas in China

In order to attract investment and promote the rapid growth of the economy, some economic development zones in China will introduce high tax incentives and support policies for enterprises registered in the local area, and enjoy high tax incentives for the establishment of **** in preferential tax places

Corporate income tax can reward the agitation of the local retained portion: 50%-90%.

VAT can be rewarded for the local retained portion: 50%-90%.

The tax is paid in the current month, the reward is received in the next month, the headquarters economic model is registered, and enterprises all over the country can apply for it without on-site settlement.

Enterprise income tax is a major tax that we need to face in the business income, and reasonable planning of enterprise income tax can reduce the financial burden of enterprises. Today, Deep Space Network has sorted out the methods for planning corporate income tax for you, so that enterprises can reduce taxes to the greatest extent on a legal and reasonable basis.

Planning of the basis for taxation.

The basis of taxation is a direct factor affecting the tax burden of taxpayers, and there are certain differences in the provisions of each tax on the basis of taxation, so the tax law requirements of different types of taxes must be considered in the planning of the basis for tax calculation. The planning of the tax basis is generally cut from the following three aspects:

1) Minimization of the tax base. Tax base minimization means reducing the total amount of tax base by legally, reducing the amount of tax payable or avoiding overpayment. This method is often used in the planning of VAT, business tax, and corporate income tax

2) Control and schedule the realization time of the tax base. The first is to postpone the realization of the tax base. The second is to achieve a balanced tax base. The third is to realize the tax base ahead of schedule

3) Rationally decompose the tax base. Rational decomposition of the tax base refers to the rational decomposition of the tax base to realize the transformation of the tax base from the form of heavier tax burden to the form of lighter tax burden.

How to plan for corporate income tax?

1) Reasonable selection of depreciation methods and years: When there are different depreciation methods and depreciation years to choose from, the actual situation of the enterprise and the preferential tax policies should be combined to maximize the present value of the enterprise income tax of the depreciation credit.

2) Try to use the allowance method to write off bad debts: the direct write-off method and the allowance transfer method include different levels of management expenses in the current period, and the provision method provides for bad debts in advance, and the tax benefits generated by the pre-payment of expenses are equivalent to obtaining an interest-free loan with a long-term empty key.

3) Cleverly arrange the pre-tax limit deduction items: advertising expenses, business publicity expenses, business entertainment expenses, loan interest, taxable wages, etc. often exceed the tax deduction standard, resulting in the inability to deduct before the enterprise income tax, which increases the tax burden of the enterprise. In the planning of income tax, it is necessary to strictly distinguish between business entertainment expenses, conference expenses, and travel expenses, so as to reduce business entertainment expenses as much as possible.

By changing business decisions, we have been able to reduce taxes by breaking the restrictions on pre-tax deductions such as borrowing costs and taxable wages.