1. Prepare the entertainment expenses, promotion expenses and workflow promotion expenses of international business games in advance. In order to choose this way to reduce corporate tax, we must try our best to increase the credit line that can offset tax expenses under the premise of civil law and government accounting standards until the credit line is reached.
2. According to the value-added tax rate in the region where the institution is located, it is basically prepared in advance with the total share. As local enterprises in China (such as Horgos, Xinjiang) can enjoy the current preferential tax policies, enterprises can clearly understand that the wholly-owned subsidiaries actually pay taxes and personal income tax in advance according to the production, manufacturing and operation conditions in this way, so that enterprises can enjoy tax policies step by step in the whole process.
3. Apply zero threshold of fixed assets depreciation period and accelerated depreciation method to prepare in advance. It can be said that using this method, enterprises with personal income tax exemption policy period can limit the depreciation period to be higher than the minimum depreciation period required by civil law, and then maintain a lower tax amount.
4. Prepare for the beginning and end of the tax reduction and exemption policy for newly registered companies in advance. These Measures shall apply to enterprises enjoying preferential tax policies. Its tax planning method has two key links: one is to delay the original profit as much as possible. The second is the accelerated depreciation method for the long service life of fixed capital during the preferential period of enterprises.
5. Use the economic loss tax credit for tax planning. This includes the following two ways to prepare in advance: first, tax planning is carried out according to the time of purchasing property, and the following steps are taken: (1) immediately solve the property loss; (2) Apply for property losses in advance and specify the profits that can be released before compensation. In a preparatory work aimed at reducing the tax cost of enterprises, the operation process is: selecting internal direct evidence to save the evaluation cost.
6. Tax planning according to published donations or public welfare donations. Article 9 of the new income tax law allows enterprises to make charitable donations to obtain taxable income, except for 12% of the original total market value. Therefore, the theme of corporate charitable donation activities must be prepared in advance before tax.
Second, it is conducive to the rational choice of individual behavior of enterprise economy and improve the market competitiveness of enterprise sales market.
1. is conducive to improving the net profit of enterprises.
2. Extension of preferential tax policies for beneficiary enterprises.
3. Making appropriate decisions on investment projects and the company's safety production management is beneficial for the company to obtain tax benefits and maintain economic profits.
4. It is beneficial for enterprises to reduce or avoid tax penalties.
Third, it is conducive to safeguarding national civil laws and regulations, flexibly using tax leverage effect, and enhancing national income.
1. is conducive to the implementation of China's tax laws, policies and regulations.
2. Contribution to the total fiscal revenue.
3. It is beneficial to increase the country's foreign exchange income.
4. It is beneficial to the development trend of the agency bookkeeping manufacturing industry.
Fourth, the efficiency of corporate tax planning.
1. Reduce costs
As we all know, what items can be paid? Small and medium-sized enterprises can pay the cost of an excellent team, or three or four people, or eight or nine people, reducing the fatigue and poor quality of employees; The cost has risen a lot, which is suitable for idle people. In fact, there is nothing very good to have a headache. The company is confident to carry out tax planning, so it is necessary to implement accounting, tax declaration, liaison, manipulation and various policies. The workload caused is relatively large. Then choose a tax-saving planning scheme enterprise to enjoy the efficiency of an excellent team as one or several technical professional accountants.
2. Avoid financial accounting confusion caused by employee turnover.
In the early stage, most small and medium-sized enterprises had great accounting liquidity, and the handover of financial accounting was unclear. Long-term overall planning was down-to-earth, which easily caused financial risks and unnecessary consumption in the second half of the year. Link. The choice of tax planning companies is generally more technical and professional than corporate accountants, which can immediately manipulate the strategic positioning of State Taxation Administration of The People's Republic of China, effectively adhere to tax planning policies and reduce tax risks. Moreover, technical professionals do professional things, regard tax planning companies as service industries, and ensure a stable supply of materials to customers without the risk of damage and confusion.
3. Completely safe
General tax planning companies often have registered companies. Responsible for the confidentiality of customer data and information content, and bear the legal provisions for customers.
4. High professional skills
Tax planning companies often serve bookkeeping accounting enterprises, so the establishment of such companies must consider accounting laws and regulations. Therefore, the accountants and staff of the IRS generally have many years of work experience and professional qualification certificates in the processing industry. Have higher professional skills.
5. How to choose a tax planning company?
1, see vocational qualification certificate.
Generally, only after the administrative department for industry and commerce has approved its qualification to apply for registration, can the agency's business license and diploma be inquired, so as to clarify the general agent business process of the company's headquarters business license. Belonging to the type of "enterprise registered agent", this kind of intermediary service in the business license of the enterprise is pale or does not reflect its business scope or the professional qualification certificate of the relevant company.
Observe the area
The detailed address of a reliable tax planning agent's office will generally be selected in a big city or a nearby high-tech park, and will also be selected into the office of a high-end company. In order to reduce the cost, this unreliable intermediary service is generally operated in the office of a general street community company. This also reflects the overall level of the company in its infancy, regardless of professional ability.
3. Actual business scale
From the perspective of business scale, the entrusted agent of tax planning clearly reflects the overall level of the company. Its excellent team has a wide scale of business, more people, and the post responsibilities and workflow environment of employees are clean and tidy. However, an unreliable registered agency usually has only a few employees, who can simply handle the workflow or even work part-time.
4. Look at the deadline
Reliable intermediary services with an overall level of tax-saving planning are generally long-term operations, accumulating a lot of interpersonal networks, methods and skilled sales staff, being very familiar with regional policies and having contacts with civil law units. On the other hand, unreliable regional agents spend most of their working hours in a short period of time, lacking the professional knowledge of professional technicians under the current policies and procedures.
Sixth, look at the service items.
A professional and reliable tax-saving planning company can not only show tax-saving planning services, but also show customers many professional services of after-tax wages, including the overall preparation of State Taxation Administration of The People's Republic of China, tax-saving planning scheme and scheme start-up. And unreliable tax planning agencies will do most of the transactions, no matter what its essence is, its expected effect is good or bad.
Seven. Tax Scheme in Mixed Sales Affairs Management
Civil law requires that when operators mix and sell new goods with different collection rates, they should carry forward the costs to each other and calculate personal income tax at different tax rates. Otherwise, personal income tax will be levied at a higher tax rate. Therefore, when operators are engaged in the latest projects with different VAT rates, they should carry forward their respective sales market conditions after making profits to prevent overpayment of taxes.
Eight. Selection of registered address of company
According to the application of tax policy and the scientific arrangement of regional investment projects, the whole industrial chain and support degree of tax support in different regions are different. It is very important to choose the right company and get the enterprise scale and region of the whole industrial chain, which will produce long-term rights and interests for the company.
Nine. Reasonable use mechanism
For example, if your enterprise wants to open a wholly-owned subsidiary abroad, the wholly-owned subsidiary is called a separate enterprise entity bank, such as domestic users, which has to bear many tax obligations. I don't know that wholly-owned subsidiaries have many tax policies. If the tax rate of the host country is lower than that of the home country, the wholly-owned subsidiary also enjoys DTT, but the wholly-owned subsidiary does not. Because wholly-owned subsidiaries are not separate legal entity lines.
X. Tax policy for industrial investment
Tax policies for industrial investment include: high-tech enterprises that must be supported by the state are taxed at a reduced rate of 15%; Preferential tax policies shall be implemented for agriculture, animal husbandry, aquaculture, aquaculture and fishery. Mainly, the social security fund infrastructure investment enjoys the tax policy of three exemptions and three reductions, and the investment in new special equipment projects such as environmental protection, environmental protection, energy saving, water saving and manufacturing accounts for 10%, and safety is deducted from the taxable income of the enterprise this year.