How corporate income tax should be avoided

1) Enterprises increase costs and avoid taxes reasonably.

For enterprises that implement actual price accounting for materials, when the materials are issued, the accounting system stipulates that the actual cost of the materials issued can be calculated by using the first-in-first-out method, the weighted average method, the moving average method, the individual pricing method, and the last-in-first-out method. Once the valuation method of the material is determined, it cannot be changed at will. However, enterprises can increase the cost of material consumption, increase the cost of materials by changing the material pricing method, or do not calculate the cost of materials according to the prescribed pricing method, increase the unit price of materials, and transfer more material costs, so that the current profits will be reduced, so as to achieve reasonable avoidance of enterprise income tax.

According to the provisions of the accounting system, when calculating the cost of products, the planned cost of materials must be adjusted to the actual cost through the allocation and carry-forward of "material cost differences". When calculating the material cost, the enterprise can use the material cost difference account as the "regulating valve" for the enterprise to adjust the profit, and make adjustments in the difference amount and difference rate. So as to expand production costs, squeeze out profits, and achieve the purpose of reducing the income tax payable in the current period.

2) Reasonable tax avoidance in the treatment of employees.

1.No subsidy is paid and double salary is paid. According to the provisions of the individual income tax policy, the festival fee needs to be incorporated into the monthly salary to pay individual income tax.

The tax policy stipulates that the year-end double salary can be used as a monthly salary to calculate the individual income tax, because there is no need to pay individual income tax together with the current month's salary, so the tax rate can be reduced, reducing the personal income tax burden of employees. They all pay some money, pay more taxes for festivals, and pay less taxes for double salaries, so in order to pay less taxes, we should change the practice of paying some festival fees during the New Year, and change it to the way of paying double salaries at the end of the year.

3) Adopt the method of "eating separately" to avoid taxes reasonably.

Disperse the business, the original business under the name of a company is divided into 2-3 companies, which can not only increase the cost amortization, but also reduce the income of the enterprise: for example, if your company is now doing 300,000 profits a year, you need to pay 90,009 income tax, if it is divided into 3 companies, each company is 90,000 9 profits a year, then the income tax of 3 companies is a total of 80,000 1, and in fact, because of the increase in cost channels, the annual profit of 3 companies will not be 300,000, and many costs have been repeatedly amortized and raised. The tax savings are more than nearly 20,000 taxes.

4) Adopt the method of "high tax area to low tax area" to reasonably avoid taxes.

The state has preferential policies in terms of tax rates in various special zones and development zones, and the company headquarters is transferred to these places, such as Shenzhen, where the corporate income tax is only 15%. Even if the general accounting of all the business of the company's factories and branches goes to the company's headquarters, it will enjoy the preferential policies of the state. Make the enterprise settlement done:

High income tax to low income tax places; Regions that have tax rates have gone to areas that have not had tax rates.

How to reasonably avoid corporate income tax is indeed a difficult problem, and the difficulty lies in the fact that there is no fixed model for solving this problem. For different enterprises, the methods of tax saving are also different. Therefore, we can only give general methods and principles for this problem, and there is no absolutely correct specific approach.

Before giving the general methods and principles, it is necessary to make a correct interpretation of the term reasonable tax avoidance.

Reasonable tax avoidance must first be reasonable, compliant and legal. Under the premise of achieving this "three-in-one", the rules are used to save every tax that can be saved. The following are some principles and methods for reasonably avoiding corporate income tax.

1. Keep abreast of and familiar with the relevant laws and regulations of enterprise income tax, as well as preferential tax policies. Make full use of policies and regulations to save every cent of taxes.

For example, we must obtain legal documents (such as invoices, etc.) when purchasing and purchasing, so that every penny paid by the enterprise can be used as a cost that is allowed to be deducted before tax.

For example, in 2015, the preferential income tax policy for small and low-profit enterprises expanded the scope of the preferential treatment. After the taxable income is halved, the scope of enterprise income tax levied at the rate of 20% has been expanded from 100,000 yuan to 200,000 yuan of annual taxable income. If we can know in advance about the introduction of this policy, then at the beginning of 2015, we can make arrangements for the profit indicators of that year in favor of tax reduction.

Second, it is necessary to do a good job in the budget for enterprise taxation. Make a reasonable arrangement for the annual tax of the enterprise.

For example, small enterprises have preferential policies in terms of turnover tax and income tax. Sometimes these two preferential policies are in a relationship of one after the other at a certain critical point. For example, a small enterprise can not only enjoy the policy of VAT exemption for a monthly turnover of no more than 30,000 yuan, but also enjoy half of the taxable income of no more than 200,000 yuan and pay enterprise income tax at 20%.

If you want to fully enjoy the preferential policy of turnover tax, you must give up the preferential policy of income tax. At this time, it is more cost-effective to consider giving up the preferential policy.

3. Enterprise income tax is a cross-year tax, and there should be a long-term plan for tax saving.

Since the loss amount of the enterprise can be deducted before tax within the next five years of its loss year (then if there is a loss amount from five years ago in the sixth year, it can only be deducted with undistributed profits after tax).

For example, in 2014, the preferential policy of accelerated depreciation of fixed assets was introduced, if an enterprise has no profit in the current year, after choosing to enjoy the accelerated depreciation policy of fixed assets, the loss of the enterprise will not be fully deducted in the profits of the five years after the deduction. If the enterprise chooses not to benefit from the accelerated depreciation policy for fixed assets. The amount of enterprise losses can be deducted and used up in the next five years, and the cumulative payment of enterprise income tax within five years is less than that of choosing to enjoy the accelerated depreciation policy of fixed assets.

Then, the enterprise should give up enjoying the accelerated depreciation policy of fixed assets.

In short, the reasonable avoidance of enterprise tax is a relatively complex system project. Finance and accounting personnel should be familiar with the business, learn the tax law well, and study carefully in order to achieve reasonable tax avoidance. Create more wealth for enterprises and society.

1. Rational use of the organizational form of the enterprise to carry out the tax planning of enterprise income tax, for example, the tax rate and tax calculation method are different from that of sole proprietorship;

2. Make full use of the division of the company to achieve the standard of small and low-profit enterprises for tax planning;

3. Carefully study national policies and use industrial incentives for tax planning;

4. According to the company's business scale, reasonably control and match the relevant expenses;

5. Transfer profits from high-tax areas to low-tax areas through the policy of arranging intra-enterprise transfer payments;

6. Take advantage of the relevant regulations on the amount of losses between member enterprises or between members and the parent company to arrange for profitable enterprises to merge some loss-making enterprises;

7. Register an offshore company, make full use of the advantages of no tax in the offshore place, and retain the profits in the offshore company.

Legal basis: Article 5 of the Enterprise Income Tax Law of the People's Republic of China The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

Article 7 of the Enterprise Income Tax Law of the People's Republic of China The following income in the total income is non-taxable income: (1) Financial allocation; (B) in accordance with the law to collect and include in the financial management of administrative fees, **; (3) Other non-taxable income as stipulated in ***.

Article 8 of the Enterprise Income Tax Law of the People's Republic of China is allowed to be deducted when calculating the taxable income of the enterprise that is reasonably justified in connection with the income obtained, including costs, expenses, taxes, losses and other expenses.

Article 14 of the Enterprise Income Tax Law of the People's Republic of China During the period of foreign investment, the cost of investment assets shall not be deducted when calculating the taxable income.

Corporate income tax can be avoided by apportioning expenses, shortening the depreciation period, developing high and new technologies, improving employee benefits, preferential tax policies, and pricing transfers.

Reasonable tax avoidance, also known as tax planning, refers to obtaining tax-saving economic benefits as much as possible through the prior planning and arrangement of business, investment and financial management activities within the scope permitted by law.

Reasonable tax avoidance of corporate income tax is as follows:

The focus of corporate income tax avoidance is generally in the identification of income, costs, expenses and losses, as well as the use of preferential tax measures by taxpayers. It can be mainly divided into the following aspects.

1) Deliberately inflate "costs, expenses and losses", use various false expenditures and expenditure items to expand costs, expenses and losses as much as possible, narrow net income, and pay less income tax.

2) Inflating "interest, wages and donations" and narrowing the tax basis. Since the new corporate income tax clearly regulates the items and criteria for allowable deductions, tax avoidance at this point will be somewhat convergent.

3) Convince tax officials to exert a favorable influence on the adjustment of wage standards.

4) Transfer profits between associates and affiliated enterprises through transfer pricing and other means, so that profits can be precipitated in the place where the tax burden is lightest.

5) Affiliated income tax, various preferential treatments, etc. Since income tax is levied on the income of enterprises, that is, net income, which directly involves the economic interests of various enterprises themselves, enterprises must seek various ways to reduce the tax burden for their own profits. The main method is to do less income, more costs, and reduce the total profit.

What is the basic content of corporate income tax?

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units. The range of taxpayers is larger than corporate income tax. Enterprise income tax payers refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises, and other organizations with production and operation income and other income.

The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends and dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

1. Rational use of the organizational form of the enterprise to carry out the tax planning of enterprise income tax, for example, the tax rate and tax calculation method are different from that of sole proprietorship; 2. Make full use of the division of the company to achieve the standard of small and low-profit enterprises for tax planning; 3. Carefully study national policies and use industrial incentives for tax planning; 4. According to the company's business scale, reasonably control and match the relevant expenses; 5. Transfer profits from high-tax areas to low-tax areas through the policy of arranging intra-enterprise transfer payments; 6. Take advantage of the relevant regulations on the amount of losses between member enterprises or between members and parent companies, and arrange to merge some loss-making Shenfan enterprises with a blind number of profitable enterprises; 7. Register an offshore company, make full use of the advantages of no tax in the offshore place, and retain the profits in the offshore company.

1. What is corporate income tax?

Enterprise income tax is a tax in the enterprise tax, is a kind of income tax levied by the state on business income and other income, as long as the enterprise operates and profits, then the enterprise needs to start paying enterprise income tax in accordance with the provisions of the tax law, pay enterprise income tax, for business owners, the actual funds earned are reduced, so every time to pay enterprise income tax, many bosses have a headache, so know that there are some ways to avoid enterprise income tax?

2. What is the difference between tax avoidance and tax evasion?

There is a difference between tax avoidance and tax evasion, tax avoidance is to save every tax that can be saved under the premise of reasonableness, legality and compliance, while tax evasion is a violation of the law, has constituted a crime, and will be investigated for criminal responsibility in accordance with the law. If you want to reasonably avoid corporate income tax, you need to be familiar with the laws and regulations on corporate income tax, tax policies, and you also need to make a budget for corporate taxation in advance.

3. How to avoid corporate income tax?

1. Increase the cost of enterprises. The increase in the cost of the enterprise means that the income of the enterprise will decrease, and the income tax paid by the enterprise will be reduced. There are many ways to increase the cost calculation of enterprises, and once the valuation method is confirmed, the valuation method can not be changed at will, but the enterprise can not calculate the cost of materials incurred in accordance with the prescribed valuation method, or the enterprise can increase the cost of material consumption, when the cost increases, the current profit of the enterprise will be reduced, and the enterprise can reasonably avoid income tax.

2. Improve the salary level of employees. For the benefit of subsidy, the enterprise can change the form of the employee's salary, such as the year-end bonus that the enterprise needs to pay every year, which can be issued in the form of double salary, so that the profit of the enterprise can be reduced in disguise, and the enterprise income tax can be reasonably avoided.

3. The stove is divided into three pieces. This is currently the most effective way for enterprises to reduce income tax, simply put, it is to open a branch, a company's business is divided into several companies to do, so that the profit is also allocated to several branches, then the enterprise income tax will also be allocated to several branches, for taxpayers, after the tax apportionment, the number of base land buried in the payment is reduced, that is, the actual payment of enterprise income tax is reduced, so as to achieve a reasonable avoidance of enterprise income tax.