What are the reasonable tax avoidance plans for companies?

Private owners of small and medium-sized enterprises should consider how to share the water, electricity, and fuel costs consumed in their operations, and whether the living expenses of their families, transportation expenses, and various miscellaneous expenses should be included in the cost of products.

Choose a different sales settlement method to defer revenue recognition. Enterprises should delay the time of revenue recognition as much as possible according to their actual situation. Deferring taxes can have an unexpected tax-saving effect on businesses.

The transfer pricing method is one of the basic methods of enterprise tax avoidance, which refers to the method of pricing products in the process of product exchange and purchase and sale between two parties related to economic activities in order to share profits or transfer profits, not according to market fairness**, but according to the common interests between enterprises. With this pricing method, the transfer of products** can be higher or lower than market fairness** in order to achieve the purpose of paying less or no tax.

Reasonable tax avoidance: the type of enterprise applying for tax incentives; use of the tax base to avoid taxes; transfer pricing for corporate income tax; The low tax rate method of enterprise income tax means that taxpayers can directly apply the lower tax rate to the taxable object through certain legal channels, so as to reduce the tax burden. The external conditions for tax avoidance in this way are that there are differences in tax rates between industries in different regions, or that enterprises with different ownership properties enjoy different tax treatments.

Cooperate with Bian Caisui to enjoy the approved preferential tax policies, legal compliance and tax saving.

The company's reasonable tax avoidance method needs to be decided according to the specific operation of the enterprise.

Reasonable tax avoidance refers to the economic behavior of taxpayers to reduce the amount of tax paid by legal means and methods when permitted by law, and the specific methods are as follows:

1. Allocate expenses, and the expenses incurred in the production and operation process of the enterprise should be amortized into the cost according to a certain method;

2. Shorten the depreciation period, enterprises can shorten the depreciation period as much as possible, so that the depreciation amount increases, the profit decreases, and the income tax is underpaid;

3. High-tech development enterprises and high-tech development enterprises can enjoy a greater degree of tax incentives;

4. Reasonably improve employee welfare, and private owners of small and medium-sized enterprises may consider appropriately raising employee wages within the scope of not exceeding taxable wages in the process of production and operation;

5. The promulgation and implementation of the new tax law will bring the power of tax reduction and exemption to the first place, avoiding the phenomenon of excessive tax reduction and exemption;

6. Pricing transfer, transfer pricing method is one of the basic methods of enterprise tax avoidance;

7. Put personal patents into the company in the form of technology shares;

8. Mixed sales should be signed in accordance with the law and taxed separately;

9. Financing tax avoidance, this principle is to use certain financing technology to enable enterprises to achieve the highest profit level and the lowest tax burden level;

10. Asset leasing, leasing can avoid the burden of enterprises to purchase machinery and equipment and avoid the risk of obsolete equipment, because the rent is deducted from the pre-tax profits, the profits can be offset and the Daqin Hall to avoid taxes;

11. Tax avoidance oasis, all production and service enterprises established in special economic zones and enterprises engaged in high-tech development can enjoy a greater degree of tax incentives;

12. For foreign enterprises, the state implements a preferential tax policy for foreign-invested enterprises.

Legal basis] Enterprise Income Tax Law of the People's Republic of China

Article 7 The following income in the total income is non-taxable income:

1) Financial allocation;

2) Administrative fees and charges collected in accordance with the law and included in financial management;

3) Other non-taxable income as specified in ***. Article 8 The reasonable expenses actually incurred by the enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be deducted in the calculation of taxable income.

Under what circumstances can a company apply for an extension of time for bookkeeping and tax returns? Welcome to follow, like, the next wonderful content recommendation, business office noisy then grind please private message, tax is the responsibility and obligation of every company, regardless of countries and regions, since ancient times, in our country tax promotion of the formation of the formation of the company to receive a business license, with the formation of the obligations of enterprise taxpayers. Therefore, the enterprise must make bookkeeping and tax declaration within the specified time, so under what circumstances can the company's bookkeeping and tax declaration be extended?

1. Can the company apply for an extension of bookkeeping and tax declaration? According to Article 41 of the Regulations on the Administration of Tax Laws, the existence of one of the following taxpayers is in a particularly difficult manner, The State Administration of Taxation and the local taxation authorities of cities specifically designated in the state plan may refer to the examination and approval authority of Article 31, Paragraph 2 of the Tax Administration Law to examine and approve the taxpayer's application for deferment of tax declaration: (1) In the event of force majeure factors, the taxpayer has suffered huge losses and the normal business activities have been greatly affected; (2) The current period of monetary funds paid to employees after the company and social security expenses cannot meet the amount of tax 2. Understand the specific time of the company's bookkeeping and tax declaration According to the provisions of China's "Tax Law", within 30 days after receiving the business license, the enterprise must complete the tax registration, and the next month must be bookkeeping and tax declaration, and the taxpayer shall make a tax declaration on a monthly basis, and the declaration period shall be from the 1st to the 15th of the next month, and if the last day is a statutory holiday, it will be postponed by 1 day; If there are more than 3 consecutive statutory holidays from the 1st to the 15th of each month, the number of vacation days shall be postponed accordingly The account book should be set up within 15 days after receiving the business license, and the enterprise must have a professional accountant to make accounts for the enterprise according to the original bill with the staring certificate "Zero declaration", that is, the taxpayer shall file a tax declaration within the time limit specified by the tax authorities, if there is no business income and income, or there is no tax payable (including losses and tax exemptions), it must be in accordance with tax laws and administrative regulations, Fill in paper tax returns and financial accounting statements within the reporting deadline prescribed by the in-charge tax authorities or submit them through the online tax declaration system. on the tax return"Operating income"or"income"Fill in the column with "zero" Therefore, it can be seen from the above that if you want the enterprise to operate normally, you must keep its tax normal, keep accounts and file taxes on time, and extend the tax declaration under special circumstances.

The company's reasonable tax avoidance method needs to be determined according to the specific operation of the enterprise.

Reasonable tax avoidance refers to the economic behavior of filial piety and auspiciousness of taxpayers to reduce the payment of taxes by legal means and methods permitted by law, and the specific methods are as follows:

1. Allocate expenses, and the expenses incurred in the production and operation process of the enterprise should be amortized into the cost according to a certain method;

2. Shorten the depreciation period, enterprises can shorten the depreciation period as much as possible, so that the depreciation amount increases, the profit decreases, and the income tax is underpaid;

3. High-tech development enterprises and high-tech development enterprises can enjoy a greater degree of tax incentives;

4. Reasonably improve employee welfare, and private owners of small and medium-sized enterprises may consider appropriately raising employee wages within the scope of not exceeding taxable wages in the process of production and operation;

5. The promulgation and implementation of the new tax law will return the power of tax reduction and exemption to the State Council, avoiding the phenomenon of excessive tax reduction and exemption;

6. Pricing transfer, transfer pricing method is one of the basic methods of enterprise tax avoidance;

7. Put personal patents into the company in the form of technology shares;

8. Mixed sales should be signed in accordance with the law and taxed separately;

9. Financing tax avoidance, this principle is to use certain financing technology to enable enterprises to achieve the highest profit level and the lowest tax burden level;

10. Asset leasing, leasing can be clever to avoid the burden of enterprises to purchase machinery and equipment and avoid the risk of obsolete equipment, because the rent is deducted from the pre-tax profit, the profit can be offset and tax avoidance;

11. Tax avoidance oasis, all production and service enterprises established in special economic zones and enterprises engaged in high-tech development can enjoy a greater degree of tax incentives;

12. For foreign enterprises, the state implements a preferential tax policy for foreign-invested enterprises.

Enterprise Income Tax Law of the People's Republic of China

Article 7 The following income in the total income is non-taxable income:

1) Financial allocation;

2) Administrative fees and charges collected in accordance with the law and included in financial management;

3) Other non-taxable income as specified in ***. Article 8 Reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be allowed to be deducted in the calculation of taxable income.

The company's reasonable tax avoidance methods, welcome to follow, like, please send private messages for business handling, The reasonable tax avoidance methods of Guangzhou companies are as follows: 1. Replace it with a "foreign" enterprise; 2. Register in the "Tax Avoidance Oasis"; 3. Enter the special object search industry; 4. Do "management expenses" articles; 5. Use without "cost"; 6. Reasonably improve employee welfare; 7. Do the article of "sales settlement" of the past ants; 8. Make full use of preferential tax policies; 9. Pricing transfer; 10. Sharing costs; 11. Raise funds in the name of Limb Tombs to avoid taxes; 12. Asset leasing.

Legal Analysis: There are two main ways:1

Look for a preferential tax zone with a very low corporate income tax rate and move all your business to a new preferential tax zone; 2.Transfer high profits to new companies established in preferential tax zones in the form of income through the transfer of benefits or other expenses. This refers to the reduction of the tax burden on the taxpayer to the extent permitted by the tax law, as permitted by law.

Legal basis: Article 8 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of national tax laws and administrative regulations and the circumstances related to tax payment procedures. Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential.

The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law. Taxpayers have the right to apply for tax reduction, exemption and refund in accordance with the law. Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation.

Taxpayers and withholding agents have the right to accuse and report violations of law and discipline by tax authorities and tax personnel.

1. The proportion of value-added tax retention is 50%, the proportion of income tax retention is 40%, and the reward ratio is 70%-90%.

The reward ratio is very high in all parks in the country, and the local retention is also fully retained, and there are many parks where the local retention is not fully retained, and the retention ratio is very low, even if the reward ratio for enterprises reaches 90%, there is not much reward.

2. Enterprises can reasonably use sole proprietorship enterprises to solve the problem of lack of cost tickets, and enterprises can apply for verification and collection to reduce the tax burden of enterprises.

Sole proprietorship enterprises are for some enterprises that lack or cannot obtain inputs, and can use sole proprietorship enterprises to verify and levy income tax rates, which can be reduced to, reasonably and legally reduce the tax burden, and achieve the "three-in-one" of business, cash and bills, so that the cost is more compliant, which is a wise choice for enterprises to carry out tax planning.

1. Allocation of expenses: The expenses of production and operation are amortized into the cost according to a certain method;

2. The enterprise shortens the depreciation period, the depreciation amount increases, the profit decreases, and the income tax is underpaid;

3. Enterprises with high-tech development can enjoy greater tax incentives;

4. Reasonably improve employee welfare;

5. Take advantage of preferential tax policies;

Song dust number 6, pricing transfer: is the basic method of enterprise tax avoidance;

7. Financing tax avoidance: it is to use certain financing technology to make enterprises achieve the highest profits and the lowest tax burden;

8. The asset lease rent is deducted from the pre-tax profit to achieve tax avoidance;

9. Register the enterprise in the tax haven oasis;

10. Replace with "foreign" enterprises: China implements a tax tilt policy for foreign-invested enterprises.

Legal analysis: labor service companies can directly choose to clear the contract when avoiding taxes: China's tax law stipulates that for some basic construction labor companies, they need to pay 11% tax in accordance with the tax law, which is the most basic tax.

If the construction labor company wants to reasonably avoid taxes, it must choose the contract of liquidation, which is very important for the labor company, and it can easily help these basic labor companies to avoid taxes reasonably, and this tax avoidance method is carried out within the scope of the law.

Legal basis

Article 8 of the Individual Income Tax Law of the People's Republic of China In any of the following circumstances, the tax authorities have the right to make tax adjustments in accordance with reasonable methods:

1) The business dealings between an individual and its related parties do not comply with the arm's length principle and reduce the tax payable by the individual or its related party without justifiable reasons;

2) Enterprises established in countries (regions) where the actual tax burden is obviously low and which are controlled by individual residents, or jointly controlled by individual residents and resident enterprises, do not distribute or reduce the distribution of profits that should be attributable to individual residents without reasonable business needs;

3) Individuals who carry out other arrangements that do not have a reasonable commercial purpose and obtain improper tax benefits.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law.