1, select the low tax scheme. Generally speaking, the wider the tax base, the higher the tax rate and the heavier the tax burden. The choice of low tax burden scheme can be divided into specific contents such as minimizing the tax base, minimizing the applicable tax rate and maximizing the tax reduction range. Under the premise of established tax obligation, unless there is a zero tax burden point to choose from, otherwise choosing a low tax burden point can reduce tax payment, directly increase after-tax profit, and achieve the goal of maximizing profit.

2. Choose the investment area. The preferential policies of national tax laws and regulations are different in different regions. Therefore, when enterprises invest abroad, they should consider whether the tax policies applicable to the investment areas have regional tax preferences, so as to choose areas with lower tax burden for corresponding investment.

3. Choose deferred tax payment. Delaying tax payment is equivalent to providing enterprises with an interest-free loan equal to the tax payment, thus improving the capital turnover of enterprises. Moreover, in the environment of inflation, the monetary value of deferred tax payment is reduced, which correspondingly reduces the actual tax payment. Deferred tax payment includes deferred tax base and deferred tax application. Delaying tax payment within the scope permitted by law obtains the time value of funds, increases the after-tax income, and can obtain the opportunity cost selection income of enterprise financial management analysis.

4. Within the scope permitted by accounting standards, choose specific accounting treatment methods to realize the "optimal scheme with low tax burden". Accounting standards allow you to choose different accounting treatment methods, such as the valuation method of materials, the depreciation method of fixed assets, and the allocation method of expenses. In terms of material valuation, there are FIFO, weighted average, moving average, individual valuation and LIFO. The choice of different material pricing methods by enterprises has great influence on their costs, profits and taxes.

5. Avoid losses caused by tax violations. According to the requirements of the ultimate goal of tax planning, we should not only avoid tax evasion, but also pay attention to avoiding tax violations at any time to reduce unnecessary "tax risk" losses. Only in this way can we achieve the ultimate goal of maximizing after-tax profits.

The real tax planning of small and medium-sized enterprises is a manifestation of the increasing tax awareness of enterprises, which shows that relevant stakeholders of enterprises will take legal measures to maximize after-tax benefits, which is also a sign that small and medium-sized enterprises are constantly becoming mature and rational. At the same time, from the objective effect of economic operation, tax planning is also the government's use of tax leverage to guide small and medium-sized enterprises, so that enterprises can realize the government's macro-control intention in the direction of policy tilt. Tax planning for small and medium-sized enterprises is a long-term behavior and pre-planned activity. We should have a long-term strategic vision. Managers of enterprises should not only focus on the choice of tax law, but also focus on the overall business decision. Enterprise decision makers sometimes need to combine tax planning with enterprise development strategy. Managers of small and medium-sized enterprises should also pay attention to the fact that tax planning is an ex ante behavior with the characteristics of legality, foresight, long-term and foresight, while national tax policies and tax laws are constantly changing. Therefore, tax planning, like other financial decisions, has risks and benefits.

Legal citation

tariff law

People's Republic of China (PRC) enterprise income tax law

Company Law of the People's Republic of China

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