On The Tax Planning Method Of Income Tax For Domestic Funded Enterprises

< p > in principle, tax planning can aim at all taxes, but the elasticity of tax burden of different a href= "http://www.91se91.com/news/index_c.asp" > taxes < /a > is different, which is mainly determined by the different internal elements of various taxes: A. tax base; B. tax deduction; C. tax rate; D. tax preference.

The wider the tax base, the higher the tax rate, the heavier the tax burden; or the greater the tax deduction, the more tax preferences, the lighter the tax burden.

It is not difficult to see that from the tax category, the tax burden of corporate income tax and personal income tax is relatively large, because there is a greater elasticity in the tax base width, the tax rate, the amount of deduction, or the discount rate; from industries and enterprise types, foreign-funded enterprises, high-tech enterprises, and some industries that the State takes care of and encourages development can get more preferential policies, and the relative space of planning is relatively large.

In the actual work, we should start with the enterprise income tax, which is a relatively large tax burden, combined with the basic method of tax planning and the scale of the operation of enterprises, and make direct income tax, such as income tax, which is difficult to be pferred, and obtain the income point or pfer the income by legitimate choice. It can minimize the income and maximize the cost, so as to achieve the goal of exemption from < a href= "http://www.91se91.com/news/index_c.asp" > tax liability < /a >, reduce tax liability or deferred tax obligation.

Below we analyze the tax planning of domestic enterprises' income tax from different aspects.

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< p > (1) tax planning using bad debt losses < /p >

< p > (2) using inventory valuation method for tax planning < /p >

< p > (3) use depreciation years to carry out < a href= "http://www.91se91.com/news/index_c.asp" > tax planning < /a > /p >

< p > (4) tax planning using depreciation method < /p >

< p > (5) make use of deficit to make up for tax planning < /p >

< p > (6) make use of prepaid income tax for tax planning < /p >

< p > (7) make use of the enterprise income tax reduction and exemption tax policy to carry out tax planning < /p >

< p > in order to encourage enterprises to increase investment, support technological pformation of enterprises, promote product structure adjustment and stable economic development, the tax law stipulates that 40% of the investment in domestic equipment needed for enterprises in China to invest in technical pformation projects that conform to national industrial policies can be credited from the enterprise income tax added in the previous year.

In the tax planning of enterprise income tax, the domestic equipment that implements investment credit can still be depreciated according to the original price and deducted according to the relevant regulations when calculating the taxable income.

Starting from its own business needs, enterprises should first choose domestic equipment for the equipment needed in technological pformation projects, so as to achieve the effect of tax reduction.

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< p > the expenses incurred by enterprises in the research and development of new products, new technologies and new technologies, and the expenses for entrusting other units to carry out scientific research and trial production shall be excluded from the pre tax deduction of the administrative expenses.

From the point of view of development, enterprises should increase the research and development of products to ensure the expenditure of R & D.

This will enable enterprises to bring forth new ideas, expand market share in competition, and reduce corporate income tax expenditure.

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< p > the high and new technology enterprises identified by the State Council approved by the State Council for the development of new and high technology industries can be reduced by 15% of the preferential tax rate and the enterprise income tax shall be levied, and it is stipulated that the income tax shall be exempted within two years from the date of its establishment.

When making investment decisions, enterprises should consider the industries in which the investment enterprises are located, so as to enjoy the preferential tax policies of the state and reduce the tax burden of enterprises.

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< p > enterprises that use waste, waste gas, waste residue and other wastes as main raw materials can be reduced or exempted from income tax within 5 years.

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< p > the newly established labor and employment service enterprises will be exempt from income tax for 3 years if the number of employees who have settled in cities and towns in the year exceeds 60% of the total number of employees.

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< p > in the state established revolutionary base areas, ethnic minority areas, remote areas and poverty-stricken areas, the newly established enterprises will be exempted from or exempted from income tax for 3 years after the approval of the competent tax authorities.

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