How to avoid taxes reasonably in catering? How to reasonably avoid taxes in the catering industry

Separately calculated, various incomes. The tax can be raised separately, not separately calculated, and the tax can be raised at the highest tax rate.

Separate accounting. Food & Beverage 30*5%=

Entertainment 30*5%=

ok40*5=

Total 5 is unified 100*20%=20

Which one is cost-effective?

Reasonable tax avoidance methods for enterprises: 1. Reasonable use of tax exemption policies; 2. Rational use of tax reduction policies; 3. Rational use of tax refund policies; 4. Rational use of tax deduction policy; 5. Reasonable use of tax rate differences for tax planning.

According to Article 3 of the Enterprise Income Tax Law of the People's Republic of China, resident enterprises shall pay enterprise income tax on their income within and outside China. If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained in China from the establishment of the institution or place, as well as the income that occurs outside China but has an actual connection with the institution or place set up by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

On December 21, 2016, the Ministry of Finance issued the Notice on Clarifying the VAT Policies for Finance, Real Estate Development, Education and Ancillary Services (Cai Shui [2016] No. 140), in which Article 9 clearly stipulates that takeaway food sold by taxpayers providing catering services shall be subject to VAT according to "catering services". Therefore, the sale of food for off-site consumption, which is also a catering service, should be subject to VAT at 6%.

Suggestion 1: Restaurants, restaurants and other catering enterprises selling takeaway food are not sales of goods, and do not need to pay VAT at 17%. It's a way to avoid taxes.

Recommendation 2: According to the different categories of taxpayers, general taxpayers pay VAT at a rate of 6% for catering services; Small-scale taxpayers pay VAT at a rate of 3% for catering services, and catering shops can be made into small-scale taxpayers, which is a reasonable way to avoid taxes.

Hope it helps.

It is recommended to learn the latest edition of the 2012 Reasonable Tax Avoidance Guide for Enterprises, which contains the operation methods and design ideas of tax avoidance methods involving the catering industry, which is very practical.

Paying taxes is our responsibility and obligation, don't always think about how to avoid taxes, it is better to think about how to make more money if you have this time. That's a little more cost savings.

First of all, we need to clarify the concept that tax planning is not an act of "tax evasion", which is the key to replacing the illegal "tax evasion" in the past and reducing the tax pressure on enterprises. At present, there are several ideas for tax planning of catering management companies in Chongqing:

1. Register in the park****

This is the use of local preferential tax policies for tax planning. The main way is for enterprises to set up new subsidiaries in parks with preferential tax policies. The subsidiary of the new company apportion the business of the original enterprise, pay taxes locally, and enjoy the tax incentive refund policy of VAT and enterprise income tax.

VAT75%-85% of the tax incentives will be returned to the local government, and 50% will be retained by the local government;

Corporate income tax75%-85% of the tax incentives will be returned to the local retainery, and 40% will be retained by the local government;

2. Treat family members as partners to reduce the applicable tax rate of the enterprise

At present, China's sole proprietorship enterprises and partnership enterprises do not pay income tax, but they need to pay individual income tax according to the "income from the production and operation of individual industrial and commercial households." However, the difference is that the production and operation of individual industrial and commercial households are subject to an excess progressive tax rate, and the more taxable income, the higher the applicable tax rate. Therefore, catering management companies can achieve the purpose of reducing the tax burden of enterprises by increasing partners.

3. Increase the welfare of employees and reduce the wages of employees to a certain extent

Because the catering management company itself is engaged in the catering industry, enterprises can consider another way to reduce the tax burden of individual income tax on corporate employees. For example, to a certain extent, the wages of employees are reduced, and employees are provided with three meals a day instead of benefits. This has two advantages, one is that it can make full use of some of the products that the catering management company cannot sell completely; The second is to reduce the individual income tax payable by individual employees.

But it's worth noting:

The above methods are not all suitable for all catering management enterprises, tax planning is to formulate the corresponding tax planning plan according to the actual tax situation of the enterprise, in order to achieve the best effect of tax planning, give full play to the maximum effect of tax planning, and reduce the tax burden for enterprises to the greatest extent. All of these require the person in charge of Chongqing catering management enterprise or corporate finance to have considerable professional tax knowledge, or the staff entrusted with tax planning have rich experience in tax planning.

1. It is better for small businesses to pay taxes honestly, after all, the experience is limited, don't think about tax avoidance, but the behavior has subtly become tax evasion. I don't know how to make a mistake then. If you really want to avoid taxes reasonably, it is recommended to ask a ** bookkeeping company to help, and the cost is relatively low compared to hiring a professional accountant.

2. Reasonable tax avoidance is actually a "two-legged" problem, that is, it can be more complex or simpler. The orientation between them lies in the taxpayer's evaluation of the degree of effect. The simpler way is generally 3 large pieces:

1. Reduce profits and reduce some income tax by increasing expenses; 2. The operation of the use of invoices to control the business tax; 3. Employee salary planning.

Summary. First of all, starting a company is subject to paying taxes, and catering franchise companies are no exception.

First of all, starting a company is subject to paying taxes, and catering franchise companies are no exception.

Suggestion 1: Restaurants, restaurants and other catering enterprises selling takeaway food are not sales goods, and do not need to pay VAT at 17% of the old limbs. It's a way to avoid taxes.

Recommendation 2: According to the different categories of taxpayers, general taxpayers pay VAT at a rate of 6% according to catering services; Small-scale taxpayers pay VAT at a rate of 3% for catering services, and catering stores can be made into small-scale taxpayers, which is a reasonable way to avoid taxes. Hope it helps.

1.Provide accommodation for employees.

According to the Inland Revenue Ordinance, only 10% of the gross income of the employer is levied as the assessable value of the accommodation provided by the employer for free or below value. If the employer provides a hotel, hostel or hostel as an apartment, but not more than two rooms, 8% will be charged. In the case of a one-room apartment, it is calculated as 4%.

If the market rent is higher than 10% of salary income, the employee may agree with the employer at the time of employment that the employer will pay the rent of the apartment and the salary will be reduced as appropriate. For employers, the salary burden remains unchanged, but the burden of salaries tax can be reduced by the employee.

Therefore, if the employee is provided with accommodation rent, part of the tax can be reduced.

2.Resale** subscription rights.

According to the Inland Revenue Ordinance, any person who obtains a right to subscribe to a company** in his position or employment and receives a benefit in exercising, buying or selling or transferring that right is subject to salaries tax. The profit is calculated by deducting the cost of the option and the subscription price at the time of exercising the right, or the remuneration received at the time of transfer minus the cost of the option.

If the hotel has shares to the employee for the purpose of motivating the employee, the employee can transfer the right to a friend or family at a low price before exercising the right, and then the person can exercise the right to help reduce the tax amount.

3.To provide employee benefits and facilities.

Employee benefits provided by an employer are not considered taxable income unless they can be converted into cash value. According to the Inland Revenue Ordinance, only the above-mentioned housing allowance, travel allowance and subscription rights** and some cash benefits such as gift vouchers are exempt from taxation.

Therefore, as a company, it can provide services to employees as much as possible, that is, improve employee welfare facilities, without making employees pay more taxes due to large salary increases. The general tax-exempt benefits are:

Provide free meals to employees, but not meal vouchers that can be resaled;

provide vehicles for employees to use with employees, but not to rent them to others;

Arrange for employees to provide free medical benefits;

Employees have access to corporate-owned furniture and home equipment;

Employees can use the helpers hired by the company;

Employees can use the public welfare facilities provided to employees under the contract entered into by the enterprise, such as water, electricity, gas, **, etc.;

Establish education** for employees' children and provide scholarships to employees' children.

4.Deductible expenses and depreciation.

Paychecks can be converted into consumer expenditures, but there must be reasonable records and invoices.

Since **** is an independent legal entity, the salaries tax payer can transfer his income to ****, and then the company will pay the tax after deducting reasonable expenses. However, it should be noted that the cost of establishment and maintenance is not low, and taxpayers should carefully weigh it.

The most direct, give points,.

Hehe, Germany also has a disability policy, you can nominate or directly invite a disabled person, there is a percentage tax reduction.

Hello, the first thing you want to say is not the problem of tax avoidance, because the tax is not a lot, each enterprise has a turnover of more than 100,000 yuan to pay taxes, you have to think about it, how do you run the first? You have to buy the materials you use every day in the vegetable market, second, you want the people in the kitchen not to waste too much things, and third, you have to run your own store well, the more customers and more sales, you will make small profits and quick turnover, and then you will make money.

In the catering industry, it is necessary to avoid taxes reasonably. First of all, you have to sort out your own costs, your rent fees, food purchase fees, and it is best to have invoices, so that your costs are clearer, and many invoices can also deduct part of the tax.

Don't have this kind of thought, paying taxes is the obligation of every citizen, and it is illegal not to pay, if you want to make money, then find a way from the industry you are engaged in, the catering industry should be distinctive, good service attitude, pay attention to integrity, use healthy and hygienic materials, why not make money.

Take advantage of the full expenditure of costs and expenses to reasonably avoid taxes.

Enterprises use cost accounting to carry out reasonable tax avoidance, that is, to carry out internal accounting activities in accordance with a series of legal requirements such as cost accounting methods, calculation procedures, and expense allocation stipulated by the state. The amount of income tax payable by an enterprise is calculated according to the taxable income and the tax rate stipulated in the tax law. In the case of a given tax rate, the amount of income tax payable by an enterprise depends on the amount of taxable income of the enterprise.

The taxable income is calculated from the total income of the enterprise after deducting the costs, expenses, taxes and losses related to the income. It can be seen that when the income is established, try to increase the allowable deduction items, that is, under the premise of complying with the financial accounting standards and the provisions of the tax system, the allowable deduction items incurred by the enterprise will be fully disbursed, which will inevitably greatly reduce the taxable income, ultimately reduce the income tax basis of the enterprise, and achieve the purpose of reducing the tax burden.