How can we achieve reasonable tax avoidance, and how can we do reasonable tax avoidance?

Tax planning, reasonable tax avoidance plan avatar!

1. Make good use of the state's preferential tax policies and do a good job of reasonable tax avoidance.

1) The main tax policies in terms of value-added tax.

1. Duty-free products. For example, imported instruments and equipment directly used for scientific research, scientific experiments and teaching are tax-exempt items stipulated in the Provisional Regulations on Value-Added Tax.

2. For the general taxpayers' financial leasing business that sells software products developed and produced by themselves, sells animation software developed and produced by them, provides pipeline transportation services, and provides financial leasing services of tangible movable property and financial sale and leaseback services of tangible movable property, after the VAT is levied at a rate of 13%, the part of the actual VAT burden exceeding 3% shall be subject to the VAT refund policy.

3. In the publication process of publications, according to different publications, the VAT policy of 50% or 100% refund will be implemented first.

2) The main reasonable tax avoidance methods in terms of income tax.

Waiver of 3 halves the regular reduction. Such as qualified environmental protection, water saving and energy saving projects.

2. The part of the eligible technology transfer income not exceeding 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be reduced by half.

3. Industries enjoying a preferential tax rate of 15%. Such as high-tech enterprises, technologically advanced service enterprises and third-party enterprises engaged in pollution prevention and control.

In addition to the above methods, you can also take advantage of local preferential tax policies for investment promotion.

At present, a more popular way to avoid taxes is to use local preferential tax policies for investment promotion and tax savings, also known as tax savings in the preferential policies of the headquarters economy.

In Chongqing and Jiangsu, the preferential tax policies are stable and strong! It can become the first choice for enterprises to save taxes!

The specific tax-saving policies are as follows:

Chongqing preferential policies:

(Branches and new companies).

1.Reward 50%-70% of the retention of local ** as financial support

(50% of the value-added tax is retained locally, and 40% of the enterprise income tax is retained locally).

2.According to the different annual tax payments of enterprises, they can enjoy different proportions of preferential tax policies, and for large taxpayers, they can "discuss one thing at a time".

3.Taxes are paid in the current month and rewarded in the next month

Jiangsu preferential policies:

(Branches and new companies).

1.75%-85% of the retained local ** will be rewarded as financial support

(50% of the value-added tax is retained locally, and 40% of the enterprise income tax is retained locally).

2.According to the different annual tax payments of enterprises, they can enjoy different proportions of preferential tax policies, and for large taxpayers, they can "discuss one thing at a time".

3.Taxes are paid in the current month and rewarded in the next month

Sole proprietorship

Individual-generated business income tax: 2%; VAT: 1%; Additional Tax: Comprehensive Tax: Tax not included).

Note: Sole proprietorship enterprises can apply for tax payment by verification and collection if necessary!

Note: The headquarters economy does not require the enterprise entity to settle in, and does not affect the office of the enterprise entity

How should enterprises make reasonable use of preferential tax policies and reduce tax burdens in a reasonable manner?

1. Enterprises can choose to subcontract the business of the main company and divest it to the headquarters economic investment park, and can set up a new enterprise in the park, and the tax payment of enterprises in the park can enjoy preferential tax policies.

2. Enterprises can also choose to set up a branch in the park and apply for independent accounting after settling in the park. It is recommended to subcontract the company's business reasonably, and when subcontracting the business, do not subcontract all the business to the park, which will lead to a sharp decline in the tax burden of the original enterprise, which is easy to attract the attention of the tax and bring trouble to the enterprise. As long as the business is properly subcontracted, the enterprises in the park can enjoy local financial incentives and support in terms of VAT income tax.

3. The original service business of the enterprise can be subcontracted to the sole proprietorship. In the park with preferential tax policies, the establishment of a sole proprietorship, income tax can be verified and collected, and our individual income tax is generally verified according to the industry profit margin of 10%.

Details of specific preferential tax policies:

First, the **** preferential tax policy:

1.Value-added tax: 70%-90% of the local fiscal retention;

If the enterprise pays 1 million value-added tax, the local government will return 350,000-450,000 yuan to the enterprise's corporate account.

2.Enterprise income tax: 70%-90% of the local fiscal retained will be refunded;

If the enterprise income tax of 1 million yuan is 1 million yuan, the local ** will return 280,000-360,000 yuan to the corporate account of the enterprise.

3.The enterprise pays taxes in the current month, and the support reward will be credited to the account in the next month. Large taxpayers, one thing to discuss!

2. Sole proprietorship enterprises shall be assessed and collected

For sole proprietorship enterprises, income tax is assessed and levied, value-added tax is 1%, additional tax, and the comprehensive tax rate is only calculated.

The above mentioned are all headquarters economic investment models, enterprises do not need to settle in the entity, registered office. Enterprises only need to register in the local area, operate normally and pay taxes, and they can enjoy the financial incentives and support policies of the park. Enterprise registration in the park, will be longer, compared with sole proprietorship, **** is more suitable for enterprises or individuals with high value-added tax and income tax.

For the first time, small and medium-sized enterprises reasonably avoid taxes, I think: reasonably rush into non-business expense invoices (in life, or ask others to ask, or even buy directly to the tax point); There are two meanings of reasonableness: the reasonableness of the rules, the management expenses are limited to some secondary subjects, and the audit still needs to be adjusted (I won't say more about the rules); There is also the reasonableness of humanity, to give one or two examples, the travel expenses are posted on the bus ticket, which cannot exceed the limit of the employee's working time, such as 10 office personnel, each person can only post 4 per person every day, it is impossible for office personnel to be in the car 24 hours a day, and it is impossible for people who are very close to the company to take the car; For example, the plane ticket should be matched with the name of the company, and the plane ticket and train ticket should be matched with the business of the two places, and there should be a return to the company.

Another positive example, is to make the salary table bigger, I don't mean to increase the amount of employees, is the number of people to join (but not infinitely added, for example, only 10 people can only add 6-8, if it is increased several times it is easy to be exposed), the person who adds must go through a strict review, check whether there is a social security purchase, whether there is a salary table in other companies; Recommendation: Retired and do not need to pay for social security after buying, usually 45-70 years old (over 75 years old, it is best not to add, because the tax bureau will question whether there is a ability to work), 2000 yuan or 2500 yuan to pay 25 yuan, or 4000 yuan to pay 175 yuan, etc. (depending on the number of people added by the company, the company's sales volume, whether the profit is very large), as long as it does not exceed 20% of the level there is tax avoidance; In addition, non-unit personnel are welcome to buy social security in the unit, which can also offset part of the amount of the social security unit and help the person to install a name on the salary list, so that he does not have a salary list elsewhere, and individuals in the unit social security is more affordable than freelance social security, and the two can achieve a win-win situation; There is also a list of people with disabilities who join the payroll list and are also exempt from taxes.

There is also escape, I think the word escape, escape is inseparable from avoidance; That is, when selling, do not issue invoices, or issue receipts, if you have the opportunity, you will escape, blur the total income of the main business, and naturally the profit on the books will be less, but it must be purchased through non-Chinese channels, otherwise the whereabouts of the inventory will still be investigated. 2 points are awarded, and the answer is rewarded with bounty points and an additional 20 points.

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 handling please private message, tax is the responsibility and obligation of every company, regardless of countries and regions, since ancient times, there has always been, in our country taxpayers form a representation is the company to receive a business license, with the formation of the obligations of corporate 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 The account book must 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 bills and vouchers "Zero declaration" means that 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 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.

Seven safest ways to switch from public to private:

1. Payroll: For example, it is the most common and reasonable way for your company to pay wages to relatives, friends and shareholders, and it is the safest to pay wages.

2. Employee travel reimbursement: As part of the employee's salary, travel expenses can also be deducted before tax to help the company reduce corporate income tax. Note that it needs to be cleaned up regularly and cannot be posted for a long time.

3. After-tax dividends to shareholders: After paying the enterprise income tax, the company will withdraw the dividends to the shareholders, as long as the tax is paid in accordance with the law, it is safer.

4. Profit distribution of sole proprietorship: The profit after paying the individual income tax on the operating income is paid to the shareholders, and there is no need to pay dividend tax.

5. Pay personal labor remuneration: pay labor remuneration to individuals, and obtain corresponding invoices through the employment platform and tax bureau on behalf of the enterprise, and pay attention to the relevant services provided by the enterprise, such as consulting, training, etc., and the income needs to be declared and paid 20%-40% individual income tax (prepayment).

6. Payment of compensation for termination of labor relationship to individuals: The part of the one-time compensation income obtained by the individual from the termination of the labor relationship with the employer (including economic compensation, living allowance and other subsidies issued by the employer) within 3 times of the average salary of the local employee in the previous year shall be exempted from individual income tax.

7. Purchasing from individuals: Like purchasing from companies, individuals can also apply to the tax bureau to obtain legal invoices on behalf of them, a win-win situation.

Legal analysis: 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 in order to share profits or transfer profits between related enterprises in economic activities, not according to market fairness**, but according to the common interests of 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.

The tax avoidance principle of transfer pricing is generally applicable to related enterprises with different tax rates. Through transfer pricing, part of the profits of enterprises with high tax rates are transferred to enterprises with low tax rates, and ultimately the total tax payment of the two enterprises is reduced.

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.