How To Use The New Tax Law Skillfully

In December 3, 2009, Zhejiang Merchants The magazine and Hunan Tobacco Industry Co., Ltd., sponsored by the Huzhou Administration for Industry and Commerce and the Huzhou private enterprise association, are located at Huzhou station. Pan Yalan, Professor of the school of Finance and economics of Hangzhou Dianzi University, has brought the precise interpretation and analysis of the new tax policy, attracting hundreds of financial executives from Huzhou to come to the meeting. Nearly 80% of the female financial supervisors made the venue look colorful.

"Enterprises should pay close attention to the changes in the tax law and adjust them at the right time. Policy decision " Pan Ya LAN Tell the reporter of Zhejiang businessmen that if you use it properly, you can save a lot of money.

For example, the new tax law stipulates that the head office and branch offices can collect taxes, profits and losses are offset, and internal transactions do not need to pay taxes. Under the old tax law, as long as the total and sub agencies are located in different places, they can only pay taxes at their respective locations. The new tax law "unified calculation, hierarchical management, pre paid in place, summary clearing and fiscal adjustment" policy ensures the balance of profits and losses in the enterprise. Therefore, from the point of view of Taxation, it is more economical and convenient for enterprises to choose a branch company than to set up a subsidiary company.

"Many enterprises have a headache for the depreciation years of fixed assets stipulated in the tax law. Now the new tax law can be used to accelerate depreciation of fixed assets." Pan Yalan taught everyone a clever trick.

China's tax law stipulates that the minimum fixed assets depreciation period shall not be less than 60% of the prescribed depreciation period. Now, under the new tax law, enterprises only need to provide relevant evidence to prove that the fixed assets depreciation period is less than the fixed number of years and can be filed with the tax authorities. That is to say, as long as the "bottom of the case" of the actual depreciation period of the fixed assets is kept in the tax authorities, it can be disposed of according to the proven depreciation years. "But most businesses do not use this secret." Pan Yalan regretted.

In Pan Yalan's view, there are hidden opportunities in the tax law. If we dig carefully and make good use of laws and regulations, we will get a lot of benefits: "many preferential policies of the new tax law require enterprises to enjoy it only if they apply to the tax authorities beforehand." In Zhejiang, some enterprises once tried to evade taxes by making false accounts, and were seized by the tax authorities. At the time of accepting the penalty, they found that according to the new tax law, the enterprise can apply for a waiver of the tax concession through application. "Stealing chicken is not eclipsing rice", it has lost the preferential policy, but it has been punished because of the wrongful act of making false accounts. Pan Yalan believed that such things could be avoided after learning the new tax law.