What are the principles that should be observed for reasonable tax avoidance?

1.Principle of reasonableness.

2.Principle of legality.

3.Principle of correctness.

4.Integrity Principle.

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 special industries; 4. Do "management expenses" articles; 5. Use without "cost"; 6. Reasonably improve employee welfare; 7. Do enough "sales settlement" articles; 8. Make full use of preferential tax policies; 9. Pricing transfer; 10. Sharing costs; 11. Tax avoidance through nominal financing; 12. Asset leasing.

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.

Reasonable tax avoidance refers to the fact that taxpayers take appropriate measures to evade tax obligations and reduce tax expenditures on the premise of respecting tax laws and paying taxes in accordance with the law. Reasonable tax avoidance is not tax evasion, it is a normal and legal activity; Reasonable tax avoidance is not only a matter for the financial department, but also requires the cooperation of various departments such as market and business, starting from the signing of contracts and payment collection.

1. Change to "foreign-funded" enterprises.

2.Register to the "Treasure Land".

Enterprises engaged in high-tech development can enjoy a greater degree of preferential tax treatment in the old urban areas of the cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located, as well as production, operation and service enterprises established in state-recognized high-tech industrial zones and bonded zones.

3.Enter special industries.

For example, there are services that are exempt from taxes: nurseries, kindergartens, nursing homes and welfare institutions for the disabled are exempt from business tax. Matchmaking and funeral services are exempt from business tax. Medical services in hospitals, clinics, and other medical institutions are exempt from sales tax.

Civil affairs and welfare enterprises with 4 or more disabled persons and more than 35% of the production personnel are exempt from business tax if their business falls within the scope of business tax services (except for advertising). Services provided to persons with disabilities are exempt from sales tax.

4. Do a good job of managing expenses.

Enterprises can increase the proportion of bad debt provisions and include them in management expenses, thereby reducing profits and income taxes for the current year. Enterprises can shorten the depreciation period as much as possible, so that the depreciation amount increases, the profit decreases, and the tax is reduced. In addition, the amount of depreciation varies greatly depending on the method used for depreciation, which ultimately affects income tax.

5. Use instead of "fee".

Private owners of small and medium-sized enterprises should take the test on how to think about how to allocate the cost of water, electricity, fuel, household living cost, transportation cost, and whether various miscellaneous items include the cost of products.

6.Reasonable improvement of employee welfare.

In the process of production and operation, private owners of small and medium-sized enterprises may consider appropriately raising the wages of employees within the scope of taxable wages, providing medical insurance for employees, establishing endowment insurance, unemployment insurance, education and other overall planning for employees, and handling property insurance and traffic insurance for enterprises.

These expenses can be incorporated into the cost, and at the same time, they can help private owners motivate their employees, reduce the tax burden, and reduce the risk and welfare burden of the business.

7.Start with a sale.

Choose a different sales settlement method to delay revenue recognition. Enterprises should postpone the time of revenue recognition as much as possible according to their actual situation. For example, if an automobile sales company sells 100 cars in the current month and earns about 20 million yuan, it will have to pay more than 3 million yuan in taxes based on the output tax of 17%, but the enterprise will immediately deduct the next month's purchase tax bill to this month.

Due to the time value of money, deferring taxes can lead to unexpected tax savings for businesses.

For finance and accounting personnel, it is especially important to know how to reasonably avoid taxes in their daily work. Reasonable tax avoidance methods generally include the transfer method, the cost adjustment method, the lease method, etc.

Assignment Law.

It refers to the need for two or more affiliated enterprises with economic interests to obtain more profits and improve the overall economic interests, and use internal sales activities with each other, which is the most basic method in the practice of reasonable tax avoidance.

Tax Movement Act.

Sovereign states have tax jurisdiction, which means that their own residents and non-residents are taxed only on the income they incur or within the country, or according to the place of income and the income of the residents.

Cost Adjustment Method.

There is also a cost adjustment method for reasonable tax avoidance. It is mainly applicable to all kinds of enterprises and economic entities, and generally includes the calculation method of issuing or selling inventory, the calculation method of the cost of inventory and storage hall, the calculation method of depreciation of fixed assets, and the method of technological transformation and application.

Tenancy Law. Leasing includes both the lessor and the lessee, for the lessee, because the long-term ownership of machinery and equipment will increase the burden and risk, the lease can reduce the burden and risk, and can offset the profit of the enterprise by paying rent, and reduce the tax payable accordingly; For the lessor, the rental income obtained can first enjoy more favorable tax treatment than the operating profit.

Low Tax Zone Tax Avoidance Laws.

As the name suggests, since some areas can enjoy the normal low tax rate, you can choose to register a business in a low tax area, so as to achieve reasonable tax avoidance. Low-tax zones include countries and regions with low tax rates and many preferential tax policies. China's low-tax zones are generally economic and technological development zones, industrial parks, and new technology industries.

Therefore, many enterprises set up their companies in areas with many preferential tax policies or change the place of company registration.

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 businesses to the 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.