How To Make Legal Avoidance Of Tax In Small And Medium-Sized Enterprises Is Reasonable

From a practical point of view, domestic tax avoidance means that enterprises avoid domestic tax obligations through various ways, means and means.

Starting from more realistic conditions, managers and financial managers of enterprises need to solve different problems.

Reasonable tax avoidance: what can the boss do?

Tax avoidance is no longer a topic suitable for private communication.

Now many business owners are communicating how to avoid tax revenue. Successful experiences are "emulated".

The Ten Session of the National People's Congress has just come to a curtain call, and tax policy, tax regulation and tax rate have been mentioned by many representatives.

An enterprise

Change to "foreign" enterprise

China has imposed a tax slant policy on foreign-invested enterprises. Therefore, the pition from domestic enterprises to Sino foreign joint ventures and cooperative business enterprises can be regarded as a good way to get more tax reduction, tax exemption or tax reduction.

All production, operation and service enterprises established in the special economic zones, coastal economic development zones, special economic zones and cities with economic and technological development zones, as well as the new high-tech industrial zones and bonded zones identified by the state, and enterprises engaged in hi-tech development can enjoy a larger degree of preferential tax policies.

Small and medium-sized enterprises, when choosing investment locations, can purposefully choose the above specific areas for investment and production and operation so as to enjoy more tax preferences.

Entering special industries

For example, the tax exemption for the service industry: the nurturing service provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled is exempt from business tax.

Marriage and funeral services are exempt from business tax.

Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.

A civil welfare enterprise that replaces "four disabled persons" accounts for more than 35% of the enterprise's production personnel. The business scope of the company is within the scope of the tax category of the business tax service industry (except advertising), and is exempt from business tax.

Personal services provided by disabled persons are exempt from business tax.

Articles on "management expenses"

Enterprises can increase the ratio of bad debts preparation, and the bad debt reserve is to enter into management expenses. This will reduce the profit of that year and reduce the income tax.

Enterprises can shorten the years of depreciation as far as possible, so that the amount of depreciation will increase, profits will be reduced, and income tax will be paid less.

In addition, the depreciation method used is different, and the depreciation amount calculated is quite different, which will eventually affect the income tax.

Use instead of "fee"

Private business owners of small and medium sized enterprises should take into account how to share water, electricity and fuel costs in operation, and whether family expenses, pportation costs and miscellaneous branches are included in the cost of products.

In today's business world, this is frequently used.

They spend their own homes, cars and even their children's school fees.

Such treatment is not permitted by national policies. Although this method is not rare in the current business circles, we do not advocate it here.

Reasonably improve staff welfare

In the process of production and operation, private owners of small and medium sized enterprises can consider appropriately raising their wages in the category of not exceeding the taxable wage, conducting medical insurance for their employees, establishing staff pension funds, unemployment insurance funds and staff education funds and so on, so as to carry out enterprise property insurance and pportation insurance.

These costs can be included in the cost, but also can help private owners mobilize the enthusiasm of employees, reduce tax burden, reduce operational risks and welfare burdens.

Enterprises can win good comprehensive benefits at lower cost.

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Articles for "sales settlement"

Choose different sales settlement methods and postpone the time of income confirmation.

Enterprises should delay the confirmation time of income as far as possible according to their own actual conditions.

For example, an electrical appliance sales company sold 10000 different types of air conditioners in the month, totaling about 25 million of the total revenue, and paying about 4250000 of the tax according to 17% output tax.

Due to the time value of money, delayed taxation will bring unexpected tax saving effect to enterprises.

Reasonable tax avoidance: what can the chief financial officer do?

There are many common tax avoidance methods, but generally they are: national tax preference policy, pfer pricing method, cost calculation method, financing method and leasing law.

With full tax preferential policies

The promulgation and implementation of the new tax law has reduced the power of tax relief to the State Council, avoiding the phenomenon of excessive tax relief.

At the same time, the tax law stipulates various preferential tax policies in the form of law. For example, the hi-tech enterprises in new and high technology development zones collect income tax at a tax rate of 15%, and the new hi-tech enterprises are exempt from income tax for 2 years from the year of commissioning. The enterprises that use the "three wastes" as the main raw materials can be reduced or exempted from income tax within 5 years. Enterprises and institutions are temporarily exempt from income tax from the pfer of technology and their related consultation, service, training, etc., with a net annual income of less than 300 thousand yuan.

Enterprises should strengthen the study of preferential policies in this area, and strive to enable enterprises to enjoy various preferential tax policies through tax adjustment so as to maximize tax avoidance and expand the strength of enterprises.

At the same time, the economic development zones all over the country are mushrooming, and the conditions for attracting investment are very attractive. Most of them attract capital, technology and talents by reducing the corporate income tax for several years, reducing all kinds of expenses and so on.

If your company is a high-tech industry or a encouraged industry, such favorable terms will certainly become a priority factor for enterprises to evade taxation.

Pricing pfer

The pfer pricing method is one of the basic methods of tax avoidance for enterprises. It refers to the method of pricing products in the process of product exchange and paction, not only according to the fair price of the market, but according to the common interests of enterprises in the process of product exchange and paction in order to share profits or pfer profits.

By adopting this pricing method, the pfer price of the product can be higher or lower than the fair price of the market, so as to achieve the purpose of paying less taxes or not paying taxes.

The tax avoidance principle of pfer pricing is generally applicable to the associated enterprises with different tax rates.

By pferring pricing, some of the profits of enterprises with high tax rates can be pferred to enterprises with low tax rates, which will ultimately reduce the total tax burden of the two enterprises.

As long as an enterprise can find two regions with different tax rates, trade and cooperation between the two enterprises, the greater the amount of trade, the more tax revenue will be saved.

Cost sharing

All the expenses in the process of enterprise production and operation should be put into cost in a certain way.

Cost apportionment is that enterprises should try to find a balance from the accounts under the premise of guaranteeing the necessary expenses, so as to maximize the cost when the cost is incorporated into the cost, so as to achieve maximum tax avoidance.

The commonly used cost sharing principles generally include actual cost apportionment, average amortization and irregular amortization.

As long as we carefully analyze the depreciation calculation method, we can summarize the general rule: no matter which kind of apportionment is adopted, as long as the cost is spread into the cost as early as possible, and the earlier the cost of the cost is increased, the more we can achieve the purpose of avoiding tax.

As to which allocation method can best help enterprises to achieve maximum tax avoidance purposes, it is necessary to calculate, analyze and compare them based on the time and amount of expected costs and finalize them.

The above methods are only some of the methods and techniques we have learned from our financial personnel.

We believe there must be more clever ways to avoid tax in the business world.

But no matter how, we must remind everyone: tax avoidance must be legal and reasonable, otherwise it will deviate from the original intention and intention of this article.