I. Main methods and strategies of tax planning 1. Planning of business concept and business direction.
It belongs to macro planning and is a one-time tax planning.
For example, the geographical location of the enterprise, the type of the enterprise, and the choice of the source of employees will all have an impact on the future tax payment of the enterprise. Different choices will have different tax preferential policies.
2. Planning of sales methods.
Credit sale is the most common promotion strategy at present, which can stimulate product sales, win more customers and increase sales revenue.
However, according to the provisions of the tax law, as long as there is a credit sale business, there is a tax obligation, which not only pays a lot of taxes in advance, but also increases the possibility of bad debts due to the increase of accounts receivable.
Therefore, for credit sales with a long payment period, the seller will sign the contract by stages.
Sales invoices are not issued when the goods are delivered. After the payment period agreed in the contract, the enterprise will issue sales invoices according to the proportion and amount agreed in the contract, and the enterprise will not increase the tax burden because of confirming the income in advance.
3. Tax planning through the choice of taxpayers.
A newly established industrial enterprise is expected to have annual sales of between 300,000 yuan and 500,000 yuan. According to the annual sales of production enterprises, it is 6.5438+0 million yuan. However, small industrial enterprises with annual sales of more than 300,000 yuan and sound financial system can apply to become general taxpayers. Enterprises can choose between small-scale taxpayers and ordinary taxpayers. If the enterprise produces a large amount of value-added products, the relatively deductible input tax will be less, and the general taxpayer will pay more value-added tax and income tax than the small-scale taxpayer. On the contrary, it is more favorable for enterprises to choose to apply for general taxpayers.
4. Use asset classification valuation for tax planning.
Generally speaking, the greater the amount of asset expenses amortized in the current year and included in the cost of sales or period expenses, the more income tax expenses will be saved.
As far as possible, enterprises should treat some instruments and tools that are not clearly defined as fixed assets in the tax law as low-value consumables and adopt the one-time amortization method to achieve the purpose of saving income tax expenditure.
5. Tax planning that changes accounting treatment methods.
When wages, public welfare funds, disaster relief donations, social entertainment expenses, welfare funds, loan interest, etc. If the tax law stipulates that the amount exceeds the limit, it will be included in the prepaid expenses, which will be amortized in installments later, and the income tax may be exempted or deferred.
6. Use the amortization period and amortization method of assets for tax planning.
For the depreciation of fixed assets and amortization of intangible assets, the tax law usually only stipulates the shortest period or optional period, and enterprises can choose to amortize in the shortest period to reduce the tax revenue in each amortization period and achieve the purpose of delaying tax payment.
Enterprises have certain autonomy in the choice of pricing methods for inventory, amortization methods for low-value consumables and calculation methods for product costs. Enterprises can choose ways to reduce tax revenue, so as to achieve the purpose of paying less taxes or delaying taxes.
7. Use the method of dividing income for tax planning.
Enterprises can use different types of income, which may have different taxable taxes, to divide the income and achieve the purpose of tax planning.
When a real estate enterprise sells a commercial house, it separates part of the decoration income, and the business tax is levied at 3% of the decoration income, and no value-added tax is levied; For the installed mechanical and electrical products, the installation income should be separated from the product income, and the installation income is not subject to value-added tax, but to business tax.
In this way, enterprises will reduce the tax payable because of the reduction of tax rate.
8. Use the relationship between pre-tax investment income and loan interest for tax planning.
Dividends and bonuses paid by enterprises are not included in the cost, but interest paid can be included in the cost.
When raising foreign funds, when the investment income before interest and tax is higher than the loan interest, we can reduce the tax burden and improve the income level of equity capital by increasing foreign loans.
9. Use the decal requirements of capital account books for tax planning.
The decal of the fund account book is calculated according to five ten thousandths of the total paid-in capital and capital reserve. As long as it reaches the minimum amount stipulated in the Company Law, other required funds can be listed as "other payables" according to the proportion of equity, and the amount of stamp duty can be reduced.
10. Use the policy of purchasing state-owned equipment for tax planning.
State-owned equipment purchased by technological transformation projects in line with national industrial policies can be credited 40% of the equipment purchase fee, and the income in the year of purchase is higher than that in the previous year; Joint-stock companies and associated enterprises engaged in production and operation may, with the approval of the tax authorities, deduct the taxable income of that year at 50% of the actual amount of technology development expenses if the actual increase of technology development expenses in that year exceeds 10%.
1 1. Use the critical point of tax payment for tax planning.
The critical point of tax payment mainly includes the threshold, income tax grade rate, tax payment time and preferential object.
Using the tax threshold for tax planning is because the tax law stipulates that when the tax payable does not reach a certain standard, it can be exempted from tax. For example, the value-added tax, if the threshold for individuals to sell goods is 2500 yuan per month, then the income of individuals selling goods is 2500 yuan per month, and the income without selling goods is 2499 yuan.
At this point, taxpayers can plan by adjusting sales.
Making use of preferential tax policies for tax planning means making use of the special provisions of the tax law for taxpayers.