In practice, which is important for decision-making? As the focus of tax planning, choose tax flexibility? Taxes as the focus of tax planning, tax flexibility? , the potential of tax planning? The more? . ? Generally speaking, the tax source? The flexibility of tax and tax burden expansion? . The elasticity of tax burden also depends on the elements of tax, including tax base and deduction. , tax rate and tax preference. The wider the tax base, the heavier the tax burden; Or more tax deduction? The more tax incentives, the lighter the tax burden.
2. Take preferential tax policies as the starting point? main points
Choose preferential tax policies as the breakthrough of tax planning? Pay attention to two questions:? Are you paying taxes? Shall not misinterpret the preferential tax terms and abuse them? Tax fraud concessions? Duan defrauds tax incentives; ? Are you paying taxes? We should fully understand the preferential tax terms and follow the prescribed procedures. Apply to avoid improper procedures? Lose one's rights.
3. pay taxes? The composition was cut? main points
Under normal circumstances, enterprises prefer to pay taxes as business tax? VAT? Would you like to choose VAT? General tax payment? VAT? Proportional tax? . Because the overall tax burden of business tax? The overall tax burden of value-added tax is light, value-added tax? General tax payment? Is the overall tax burden higher than VAT? Proportional tax? The overall tax burden is light. Of course, this is not absolute,
All in practice? All things considered, okay? Advantages and disadvantages analysis.
4. To affect the tax payable? What are the basic factors? main points
There are two factors that affect the tax payable, namely, tax basis and tax rate. What is the tax basis? The lower the tax rate, the more tax payable? . So, okay? Tax planning is to find a reasonable and legal way to reduce the tax payable from these two factors.
5. Pay attention to different financial management processes? main points
The financial management of an enterprise includes fund-raising management, investment management and capital management. Operation management and income distribution management, each management process can have tax planning? Do your best.
( 1)? For example, according to the tax law, interest on liabilities is used as a deduction of income tax? , enjoy income tax concessions, dividends? Payment can only be distributed in the after-tax profits of enterprises, so debt capital financing has the advantage of tax saving.
(2)? For example, through financial leasing, we can quickly obtain the required assets and retain the borrowing ability of enterprises? ,? And then what? Paid rent? Interest can also be deducted before income tax according to regulations, reducing the tax base. More importantly, rent? Fixed assets can be depreciated. Gradually reduce the tax base of enterprises, therefore, the tax credit of financial leasing? Very impressive.
(3) In the investment management stage, when choosing the investment location, choose coastal development zones and? New technology development zone, country? Encourage the west, will enjoy preferential tax; Choose investment? Type, if the enterprise wants to invest? Articles? Production line, is it a new purchase or acquisition? Home? Annual account? Loss-making enterprises? Besides considering different investments? In addition to the differences in actual interests, we should also pay attention to the reduction of income tax brought about by the acquisition of loss-making enterprises; Choose an investment project? When, country? Incentive investment projects? And investment projects restricted by the state? How much is the tax between the two? What is the difference? In the choice of enterprise organization form, joint venture and partnership, branch and? Company, individual? Are businessmen and private enterprises suitable for different organizational forms? The tax rate is different.
(4) Is the depreciation of fixed assets different in the operation and management stage? Law affects tax payment, different depreciation? Method, although the total amount of depreciation that should be accrued is equal, what is the depreciation expense accrued in each period? But there is a big difference? From where? Affect the profits and taxable income of each period; Different inventory valuation? Method selection, purchasing object? General tax? There are many, too? The influence of.