Local limited companies with preferential tax policies mainly adopt audit collection when paying enterprise income tax, and pay taxes according to 25% profits; Take the annual profit of an enterprise as an example. Corporate income tax should be paid 2.5 million yuan, and the remaining 7.5 million yuan should be paid 6.5438+0.5 million personal income tax when paying dividends. Therefore, for the shareholders of the enterprise, from profit to final profit, 40% tax is paid.
It can be said that the tax burden is quite heavy.
So what ways and means can enterprises save taxes? 1. When an enterprise chooses a site and expands, we need to reasonably arrange the means of production and production capacity, mainly from the perspective of production and operation needs.
It is clearly stipulated in the enterprise income tax law that "the organs of self-government of ethnic autonomous areas may decide to reduce or exempt the part of enterprise income tax that should be paid by enterprises in these ethnic autonomous areas that belongs to local sharing.
If an autonomous prefecture or autonomous county decides to reduce or exempt taxes, it must be reported to the people's government of the province, autonomous region or municipality directly under the Central Government for approval. ".
Although some of these areas belong to backward areas, enterprises can enjoy relatively low tax rates when they settle in these areas, which can play a more active role in tax saving for enterprises.
In order to attract investment and accelerate urban development, some areas have opened up various preferential policies, such as subsidizing and rewarding enterprises with government financial funds. These are favorable tax policies for enterprises, which can bring more benefits to enterprises, develop together with local economy and achieve a win-win situation.
Here is a reasonable and legal tax depression policy for everyone. As long as the enterprise is registered in a tax depression with preferential policies (registered place, no foreign office), there are two ways: 1, and the limited company (general taxpayer) gives financial support and reward according to 50%-70% of local fiscal revenue; Enterprise income tax shall be rewarded with financial support according to 50%-70% of local fiscal revenue.
2. A sole proprietorship enterprise or partnership enterprise (general taxpayer) refers to an enterprise that lacks or is unable to obtain inputs. It can be registered as a sole proprietorship enterprise or partnership enterprise and approved to collect income tax. The income tax rate can be reduced to 0.5%-3.5%, and its value-added tax will be rewarded, so as to solve the problems of enterprise cost, personal income tax and dividends through tax planning.
2. Creating an independent company and re-registering an independent sales company can be used to share the hospitality, advertising and various taxes payable by the enterprise.
Assuming that the annual sales revenue of an enterprise is m and the business entertainment expenses are n, and the deductible business entertainment expenses in that year are the smaller of Mx5‰ and Nx60%, only when Mx5‰=Nx60%, can the enterprise completely deduct the business entertainment expenses, that is, n = 0.83% m.
However, the hospitality of enterprises can not be fully realized according to this ratio.
3. Do more with limited funds. Do more with limited funds. It's complicated to say, but it's easy to realize.
Delay in revenue recognition: The main purpose of doing homework in time is to use the time value of funds. If the enterprise is in an advantageous position in the transaction, the latest payment date can be agreed in the contract, and the invoice will be issued after the expiration.
However, the other enterprise will pay off the payment in full before this date, but the enterprise will not issue an output invoice. At this time, the enterprise can occupy the right to use this part of the funds, and can do more things with these funds.
Deferred payment or installment payment: Similarly, the enterprise can stipulate the payment date in the contract. Before the payment date comes, the enterprise still has the right to use this part of the funds. According to the time value theory of capital, enterprises can earn more profits with these funds.
4 Reasonable Utilization Regulations According to the regulations: "R&D expenses are included in the current profits and losses, and if intangible assets are not formed, they will be directly deducted according to 50% of the actual amount of R&D expenses in the current year.
"If the research and development expenses form intangible assets, they shall be amortized before tax according to 150% of the intangible assets.
Therefore, enterprises can increase their investment expenses in R&D to reduce the tax base.
5. Establish a correct concept of tax payment. We must establish a sense of abiding by the law, and subjectively we cannot have the concept of tax evasion.
It is necessary to strengthen the study of enterprise financial personnel, update the knowledge of tax law with the changes of national laws at all times, and not lag behind the law.
It is necessary to establish a sense of the overall situation, so that the tax planning scheme is consistent with the development goals of enterprises, and choose a tax planning scheme that can maximize the development of enterprises, rather than a scheme that can save more taxes for enterprises, but can not bring development to enterprises.