Industrial enterprises are also more modern types of enterprises, which have been increasing slowly in China since1980s, and are also the main pillars of the domestic economy. The development of industrial enterprises also needs to pay various taxes and fees, which also constitutes a great burden. So, how do industrial enterprises make tax planning? Bian Xiao will inquire about the relevant contents for you as follows. How do industrial enterprises make tax planning? 1. Intensify publicity and enhance corporate tax planning awareness. First of all, the relevant national policies need to upgrade tax planning and tax law to the same position, promote the attention of enterprises, and improve training and publicity to provide a clear direction for enterprises to pay taxes. As an enterprise, it is necessary to conduct scientific training for specialized tax departments and personnel, organize the study of the Tax Administration Law, the Measures for the Administration of Invoices and other relevant laws and regulations, enhance employees' awareness of tax planning, especially leading cadres, further establish tax accounting, establish tax planning organizations, and ensure the training effect. 2. Use different sales methods for tax planning. The current Provisional Regulations on Value-added Tax in People's Republic of China (PRC) specifically stipulates that taxpayers sell goods at a discount. If the sales amount and discount are indicated on the same invoice, tax can be paid according to the discounted sales amount, otherwise, the discount amount will not be deducted from the sales amount. In addition, there are cash sales, credit sales and other ways, enterprises can choose independently in the process of product sales, thus providing certain possibilities for tax planning in different sales methods and reducing the tax burden of enterprises themselves. 3. Incorporate tax planning into the production and operation of enterprises. Most activities such as supply, production and marketing of enterprises are related to taxation. Therefore, tax planning needs to penetrate into all aspects of enterprise production activities. Although China's industrial enterprises have a certain awareness of tax planning, the overall tax planning and accounting work has not been fully implemented. Therefore, industrial enterprises need to classify tax planning into all aspects of production and operation, and tax accountants need to go deep into the grassroots. Master the process of the enterprise from product technology to material product warehousing to invoice application, so as to formulate the most reasonable strategy and make necessary adjustments to minimize the tax payment according to the actual tax planning needs. In addition, industrial enterprises need to further strengthen tax planning and accounting, and plan value-added tax by selecting suppliers. If the supplier is a general taxpayer, a special VAT invoice will be issued. If the supplier is a small-scale taxpayer, the supplier can be selected by comparing the difference between deductible VAT and product price difference, so as to achieve the purpose of reducing VAT. 4. Expert consultation to prevent risks. Tax planning of industrial enterprises is generally carried out by tax agents in enterprises, and specific tax management and planning schemes have certain influence on all departments of enterprises. Therefore, when formulating a specific plan, it is necessary to integrate the opinions of the heads of various departments, and at the same time, experts should participate in specific discussions to study the feasibility of the plan, improve the existing problems and deficiencies after comprehensive discussions, further enhance the feasibility and scientificity of the tax management planning plan, and reduce the risk of tax planning. I feel that my rights and interests have suffered great losses in the tax planning of industrial enterprises. I suggest that you can consult a lawyer online and find a suitable solution.

Legal objectivity:

Tax planning methods of real estate development enterprises (I) tax planning by using critical point The method of tax critical point planning refers to that taxpayers avoid bearing a heavier tax burden by increasing or decreasing income or expenditure when they encounter critical point in their operations. At present, the most commonly used method in real estate development is planning land value-added tax. According to the provisions of the tax law, if taxpayers build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount, they will be exempted from land value-added tax; If the value-added amount exceeds 20% of the project deduction, it shall be taxed according to the total value-added amount. The "20% appreciation" here is what we often call the "critical point". According to the tax burden effect of the critical point, tax planning can be carried out. If the value-added rate of ordinary standard houses built by real estate development enterprises is at the critical point of 20%, first, by properly controlling the selling price. When the sales revenue decreases, the value-added rate will naturally decrease if the amount of deduction items remains unchanged. Of course, this will bring another consequence, that is, it will lead to a decrease in income. Whether this measure is desirable or not, we have to compare the reduced income with the tax expenditure to control the decline of value-added rate, and weigh the gains and losses to make a choice. The second is to increase the deductible items. For example, increase the cost of real estate development, real estate development costs and so on. , thus further improving the quality of commercial housing. However, when increasing the cost of real estate development, we should pay attention to the proportion limit stipulated in the tax law, and the deduction ratio of development cost should not exceed 10% of the sum of the amount paid for obtaining land use rights and the real estate development cost. Similarly, real estate enterprises can also use the critical point of land value-added tax to make tax planning by adding deduction items. For example, the Yellow River Real Estate Development Company develops a set of ordinary standard houses, and the house price is 6.5438+million yuan. According to the tax law, the deductible project amount is 8.65438+million yuan. The value-added amount is 1.9 million yuan, and the value-added rate is 200/800=23.4%. Real estate companies need to pay land value-added tax190× 30% = 570,000 yuan, business tax1000× 5% = 500,000 yuan, urban maintenance and construction tax and education fee 50× (7%+). Excluding enterprise income tax, the profit of this real estate company is1000-810-57-50-5 = 780,000 yuan. If the real estate company carries out tax planning and simply decorates the house, the cost will be 654.38+0.05 million yuan, and the house price will increase to 654.38+0./kloc-0.00 million yuan. Then, according to the provisions of the tax law, if the deductible items are increased to 910.5 million yuan, the value-added amount is 6.5438+0.85+0.5 = 20%, so there is no need to pay the land value-added tax. The real estate company is required to pay business tax1100× 5% = 550,000 yuan, and the urban maintenance and construction tax and education surcharge is 55× (7%+3%) = 55,000 yuan. Similarly, regardless of corporate income tax, the profit of this real estate company is1100-915-55-5.5 =1245,000 yuan. Tax planning reduces corporate tax burden124.5-78 = 465,000 yuan. Because land value-added tax is one of the main costs of real estate development, the land value-added tax can be exempted if the value-added rate of ordinary standard houses does not exceed 20%. Enterprises can enjoy tax-free treatment by increasing deduction items so that the value-added rate of real estate does not exceed 20%. (2) Using different investment methods for tax planning. Real estate development companies have two different ways to invest in investment real estate: one is to rent and get rent; The second is to share profits with real estate joint ventures. These two investment methods involve different taxes and tax burdens, and there is a large space for tax planning. 1. Tax burden and business tax to be borne by leasing: real estate leasing belongs to the service industry, and it is taxed at 5% of rental income, which should be 5% × r1; Property tax: the property tax is calculated and paid according to the rental income of the property, and the tax rate is 12%, so the property tax is12% × r1; Urban construction tax: Assuming that Dahai Real Estate Development Company is located in the urban area, the urban construction tax rate is 7%. According to the business tax paid by Dahai Real Estate Development Company, the urban construction tax is 5% × r1× 7% = 0.35% r1; Education surcharge: 3% × 5 %× r1= 0.15% r1; Stamp duty: when signing a contract, the enterprise must pay stamp duty. According to Article 3 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), "stamp duty is levied at one thousandth of the lease amount", so the tax burden of stamp duty is 0.1%r1; Income tax: business tax, urban construction tax and education surcharge can be deducted before tax, so the income tax payable for enterprise rental income is 25% × (r1-5% r1-0.35% r1-0.15% r/kloc-0. Total tax burden T 1= business tax+property tax+urban construction tax+education surcharge+stamp duty+income tax = 5% r1+12% r1+0.35% r1+0./kloc-. 438+0, that is, under the lease mode, the overall tax burden of the company is t1= 41.22% r1. 2. Tax burden and property tax that the joint venture should bear: According to the provisions of the tax law, the property tax is calculated at the rate of 1.2%, and the residual value is deducted from the original value of the property 10%-30%. Assuming that the deduction rate is 30%, the property tax burden is =1.2 %× (1-30%) p. Land use tax (this tax is fixed, and the standards vary from place to place. Taking Heze City as an example, the urban unit tax is 0.68 yuan/square meter), then the land use tax burden is 0.68×L = 0.68 L；; Income tax: the income tax payable on the profits of the joint venture, and the income tax burden =R2×25%=25%R2. Total tax burden T2= property tax burden+land use tax burden+income tax burden =1.2% × (1-30%) p+0.68l+25% R2 = 0.0084p+0.68l+25% R2. Seek a balance of tax burden. Because the rental income is relatively fixed, it can be agreed before leasing, while the joint venture income is uncertain because of many influencing factors, so the rent can be used to predict the joint venture income. When their tax burden is equal, that is, 41.22% r1= 0.0084p+0.68l+25% R2, then R2 = (41.22r1-0.84p-68l can be used when investing in real estate. (4 1.22× rental income -0.84× original value of the property +68× actual use area) /25. The property tax burden of joint venture is lighter than that of lease, so it is appropriate to adopt joint venture from the tax point of view; If that income R2 of the joint venture is expect