Some taxes have certain differences in the definition of taxpayer scope, that is, under certain conditions, subjects with certain behaviors will not be included in the scope of taxation. For example, the urban land use tax taxes the land used in cities, counties, towns and industrial and mining areas, and does not tax the land used in other places; Property tax is only levied on the property of administrative villages in cities, counties and towns where the government is located, as well as the property of large and medium-sized industrial and mining enterprises not in the town, and not in other areas; The value-added tax and consumption tax paid in the import link are not subject to urban maintenance and construction tax and education surcharge. Therefore, proper planning of taxpayers according to different policies can avoid them becoming taxpayers of a certain tax.

Second, the tax rate planning method

Tax rate is one of the main factors that determine the tax burden of taxpayers. Under normal circumstances, the tax rate is low, the tax payable is small, and the after-tax income is high; The higher the tax rate, the more tax payable and the less after-tax income. However, the low tax rate does not necessarily mean the maximization of after-tax income, so the planning tax rate can seek the lowest tax burden point or the best tax burden point to maximize after-tax income.

1. Planning of proportional tax rate

Many taxes impose different proportional tax rates on different tax recipients. By analyzing the causes of the gap and its influence on after-tax income, we can seek the lowest tax burden point or the best tax burden point to maximize after-tax income.

2. Planning of progressive tax rate

Under the excessive progressive tax rate, taxpayers can change the tax rate applicable to taxpayers to some extent through reasonable planning. Under the fully progressive tax rate, the marginal loss is obviously greater than the marginal income of the income critical point, which makes the taxpayer's tax burden unreasonable. Therefore, this tax rate is rare in the world today. However, the Notice on Issues Related to Preferential Income Tax Policies for Small-scale Enterprises (Caishui [2004]11) stipulates the scope of application of preferential income tax policies for small-scale enterprises. 20 1434) stipulates that the annual taxable income from 1 October 20 14 to1February 20 16 to 3 1 is less than 60. According to the resolution of the executive meeting of the State Council on February 25th, 20 151to 20 17 12 3 1, the scope of small and micro enterprises that will enjoy the preferential policy of collecting enterprise income tax by half will be 60% per year. Small and low-profit enterprises with an annual taxable income of 200,000 ~ 300,000 yuan (including 300,000 yuan) shall be subject to enterprise income tax at a preferential rate of 20%; If the annual taxable income exceeds 300,000 yuan, the tax rate of 25% shall apply. This tax rate is actually a completely progressive tax rate. Taxpayers should change this unreasonable tax burden through reasonable tax arrangements under certain conditions.

3. Fixed tax rate plan

China implements different fixed tax rates for urban land use tax, cultivated land occupation tax, vehicle and vessel tax and other taxes. Taxpayers can plan the tax amount in order to obtain certain tax benefits.

Third, the tax base planning method

The tax base can be planned in terms of amount and time. On the premise that taxpayers apply the same taxes, tax items and tax rates, the benefits of deferred tax payment can be obtained by minimizing the tax base and delaying confirmation. In practice, taxpayers plan the realization time of tax base-delayed realization, balanced realization and immediate realization, in order to obtain tax benefits in deferred tax payment, applicable tax rate, tax reduction and exemption.

Fourth, the tax preferential plan law.

Tax preference is the main factor to reduce or exempt the tax burden. Generally speaking, the more tax incentives, the greater the after-tax income. Common planning mainly includes:

1. Tax reduction and exemption plan

In order to achieve different policy objectives, the state has stipulated tax reduction and exemption policies in almost all taxes, and there are more tax reduction and exemption policies for major taxes. Therefore, taxpayers can make reasonable arrangements for tax planning by studying the tax reduction and exemption policies of various taxes and their influence on after-tax income, so as to obtain greater after-tax income.

2. Planning of other preferential tax policies

Such as tax refund for export goods, preferential deduction of expenses, purchase and actual use of environmental protection special equipment and energy-saving and water-saving special equipment (enterprise income tax can be deducted according to 10% of its investment). Planning these preferential tax policies in practice can get more after-tax benefits.

Verb (abbreviation of verb) transfer pricing planning method

Transfer pricing refers to the trading arrangements made by two or more economic entities with economic interests at internal prices in terms of commodity purchase and sale, provision of labor services, financing, asset leasing and patent licensing. , in order to achieve tax avoidance or delay the payment of income tax, reduce ad valorem tariffs, try to reduce the group tax burden and other purposes.