Tax Avoidance 50 for Foreign Invested Enterprises, How to Avoid Tax for Companies Foreign Investmen

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1. Foreign investment in fixed assets. When the investor invests in fixed assets, the "long-term equity investment" account is debited at the price agreed by both parties, and the "accumulated depreciation" account is debited with the accumulated depreciation amount that has been withdrawn. The Fixed Assets account is credited at its original book value.

The "Capital Reserve" account is debited or credited with the difference between the net price agreed by both parties and the net book value of the fixed asset.

2. Foreign investment in inventory. When the investor invests in the foreign capital with inventory, it shall debit the "long-term equity investment" account at the agreed price, credit the "raw materials" and "finished products" accounts with its original book value, and debit or credit the "capital reserve" account with the difference between the agreed price and the actual cost. If the inventory is costed according to the plan, the cost variance that should be borne by the inventory must also be allocated through the Material Cost Variance account.

3. Foreign investment with intangible assets. If the investor invests in intangible assets (such as land use rights, etc.) that have not been recorded, the "long-term equity investment" account shall be debited and the "capital reserve" account shall be credited according to the value recognized after asset appraisal. If an enterprise invests in foreign assets with non-patented technology, patent rights and other intangible assets that have been recorded, the value shall be recognized according to the appraisal.

Debit the "Long-term Equity Investment" account The "Intangible Assets" account is credited at the book amortized value of the intangible asset, and the "Capital Reserve" account is debited or credited with the difference between the appraised value and the book value.

Investment style refers to the way in which an investor invests. Generally, it includes cash investment, tangible asset investment, intangible asset investment, etc.

The investment method selection method should be analyzed according to the specific situation of the invested enterprise. Taking Sino-foreign joint ventures as an example, investors can invest in monetary terms, or they can invest in buildings, plants, machinery and equipment or other objects, industrial property rights, know-how, and the right to use the site. In order to encourage Sino-foreign joint ventures to introduce foreign advanced machinery and equipment, the tax law stipulates that the machinery and equipment, parts and other materials contributed by the foreign joint venture in accordance with the provisions of the contract, the machinery and equipment, parts and other materials imported by the joint venture with the funds within the total investment, and the machinery and equipment, parts and other materials newly imported by the joint venture with increased capital that cannot be guaranteed in China can be exempted from customs duties and value-added tax on imports.

Senior managers of businesses often face high personal income taxes.

As a result, they generally believe that the tax burden is heavy. Enterprises generally use some reasonable tax avoidance methods, such as evading personal income tax through reimbursement. However, the tax burden remains heavy.

In fact, the purpose of tax savings can be achieved through personal taxation and planning. Next, let tax suppression introduce a reasonable way to avoid personal income tax.

First of all, the use of provident fund to avoid tax According to the relevant provisions of the "Individual Income Tax Law", the housing provident fund paid by salaried individuals every month is deducted from the pre-tax, that is, the housing provident fund paid according to the standard is not taxed. At the same time, employees can also contribute to the supplementary provident fund.

Therefore, there is still room for ordinary employees to increase their CPF savings, and it is reasonable and feasible for salaries tax payers to use CPF to avoid tax.

Donations will be used for tax deductions and tax avoidance by individuals through social groups within China.

and state agencies to use the proceeds for education and other public welfare, as well as for serious natural disasters.

areas and impoverished areas, from their taxable income.

The deduction shall not exceed 30% of the taxpayer's declared taxable income.

This is the type of tax avoidance product that can be selected for financial management. With the development of the financial market, new financial products are constantly being introduced. Many of these financial products not only earn more than savings, but they are also tax-free.

Such as investment, bond purchase, insurance, education savings, etc. There is no doubt that many wealth management products are for the working class.

Actively use communication expenses, transportation expenses, and travel expenses.

and meal invoices to avoid taxes. China's tax law stipulates that transportation subsidies, transportation subsidies or missed meal subsidies in the form of cash shall be regarded as salary income, included in the tax basis, and calculated and paid individual income tax. According to the nature of the economic business, if the actual sales legal invoice is obtained, it belongs to the normal operating expenses of the enterprise and does not need to pay individual income tax.

Therefore, the author suggests that taxpayers should issue true, legal and valid invoices to cover the actual expenses and expenses when reimbursing communication, transportation, travel expenses and meal expenses, so as to avoid misunderstanding the nature of tax avoidance subsidies to a certain extent.

Tax Point, an innovative Internet tax planning service platform. Provide reasonable tax-saving services to 70 million small, medium and micro enterprises to reduce the tax burden of enterprises. The effect of tax saving is obvious.

Take advantage of temporary tax exemption and actively take advantage of the time difference given by the state to avoid taxes. According to the current tax regulations, individual investors are not subject to individual income tax on the difference in income from buying and selling** or **. Taxpayers can choose ** or ** that is suitable for their own trading, and indirectly achieve tax avoidance by buying low and selling high to earn income from the difference.

However, since many taxpayers are not financial professionals and do not have the expertise, they can negotiate with the tax depression, learn the relevant knowledge at the right time, and proceed cautiously.

Personal taxation and planning has become a hot topic in recent years. Adjust the salary tax base, introduce income tax on housing transactions, and adjust vehicle and vessel tax.

The property tax will be levied on a pilot basis.

are closely related to our vital interests. How to reasonably avoid taxes has become a concern for everyone. Therefore, reasonable tax planning is very necessary for us.

If the company wants to avoid tax on foreign investment, I think it is first necessary to estimate the original economic situation of the investee in the future, if the investee is likely to lose money, and the company is profitable, it can be in the form of a branch, if both companies are profitable, you can properly consider the form of a subsidiary company to avoid tax on foreign investment, I think first of all, we must first estimate the original economic situation of the investee in the future, if the investee is likely to lose money, and the company is profitable, It can be in the form of a branch, and if both companies are profitable, it can be appropriately considered in the form of a subsidiary.

Geographical tax avoidance lawWhen choosing a region for an enterprise's overseas investment, it is necessary to comprehensively analyze many factors such as the investment environment, among which tax considerations are an important aspect.

When the company invests abroad, it has to avoid taxes, and it is generally based on the time of making accounts, making false accounts, and only in this way can it evade taxes.

If a company wants to reduce taxes and fees for foreign investment, it can consider the company to be registered in an area with low tax rates and local tax incentives. If the company controls the foreign investment company, it can consider paying dividends before listing to reduce the tax cost of post-listing transactions. The use of different bookkeeping for foreign investments can also affect future tax revenues.

How to say that the company's foreign investment is tax avoidance, then this kind of behavior is still abnormal, and there are still some scruples, so it should be in accordance with the provisions of the law.

Small-scale taxpayers refer to VAT taxpayers whose annual sales are below the prescribed standard, and whose accounting is not sound and cannot submit relevant tax information as required. The so-called unsound accounting refers to the inability to correctly calculate the output tax, input tax and tax payable of VAT.

Sole proprietorship does not pay corporate income tax.

The individual income tax application is verified and collected, and the fixed tax rate is enjoyed.

The comprehensive tax burden is only more than 90% tax saving.

Investment enterprises can reasonably avoid taxes through investment. The method of choosing the investment mode refers to the taxpayer taking advantage of the relevant provisions of the tax law to achieve the purpose of reducing the tax burden through the selection of the investment method.

Summary. Hello, ** companies can not invest in tax avoidance, our ** company wants to avoid taxes through legal channels can only go through the following process: 1

Reduce the profit of the ** company 2You can go to the offshore company to register ** company 3Learn about the <> of enjoying the relevant tax incentives of the country

Hello, the company can not invest in tax avoidance, our company wants to avoid taxes through legal channels can only go through the following process: 1Reduce the profit of the ** company 2

It can be allowed to go to the company to register ** company 3Learn about the <> of enjoying the relevant tax incentives of the country

According to what you mentioned above, we still have to legally avoid taxes through the tax avoidance methods allowed by the formal state, and when we use these methods to avoid taxes, we should see the needs of your own business clearly and choose a tax avoidance method that is most suitable for your own business<>

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[Legal Analysis].

For the time being, foreign-invested enterprises will not be subject to urban land use tax, urban maintenance and construction tax, education surcharge and local education surcharge.

[Legal basis].

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

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.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

1.VAT concessions.

The preferential VAT policy for foreign-funded enterprises means that in addition to enjoying the same tax exemption as domestic enterprises, foreign-funded enterprises also enjoy special preferential policies, that is, from September 1, 1999, foreign-invested enterprises can fully refund the value-added tax on domestic equipment purchased for their own use within the total investment amount.

2.Income tax on foreign-invested enterprises and foreign enterprises.

The preferential income tax for foreign-invested enterprises and foreign enterprises is the tax with the widest range of preferential treatment for foreign-funded enterprises. It can be divided into 4 preferential aspects: For foreign-invested enterprises established in special economic zones and engaged in production and operation, as well as production-oriented foreign-invested enterprises located in economic and technological development zones, the enterprise income tax rate is reduced to 15%.

For production-oriented foreign-invested enterprises with a business period of more than 10 years, the enterprise income tax shall be exempted in the first and second years from the year of profit, and the enterprise income tax shall be reduced by half from the third to the fifth years.

To encourage foreign investment, many provinces in China have reduced or exempted local income tax.

Encourage reinvestment and implement preferential tax policies for tax refunds. The tax law stipulates that if a foreign investor of a foreign-invested enterprise directly reinvests the profits obtained from the enterprise in the enterprise, increases the registered capital, or invests in other foreign enterprises as capital for a period of not less than 5 years, the foreign investor may apply for a refund of the reinvested part and pay 40% of the income tax after approval by the tax authorities.

3.Urban construction tax and education surcharge According to Chinese law, for foreign-invested enterprises and foreign enterprises, urban maintenance and construction tax and education surcharge are not levied for the time being.

4.Real estate tax and vehicle and vessel taxAccording to the regulations, production-oriented foreign-invested enterprises and foreign enterprises are exempt from real estate tax, and are also exempted from vehicle and vessel license tax.

What is a foreign-funded enterprise?

Only when a foreign investor contributes more than 25% of the registered capital of a foreign-invested enterprise established after the merger and acquisition can the enterprise enjoy the treatment of a foreign-invested enterprise;