Reasonable Tax Avoidance Methods For Enterprises

　　 1. about register To "tax avoidance oasis"

All production, operation and service enterprises established in the special economic zones, coastal economic development zones, special economic zones and economic and technological development zones in the old urban areas, as well as the newly established high-tech industrial zones and bonded zones identified by the state, and enterprises engaged in hi-tech development, are subject to higher tax preferences. 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.

　　 2. entry into special industries

For example, the service industry. duty-free Regulation: nurseries services provided by nurseries, kindergartens, nursing homes and welfare institutions for disabled persons are 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. The civil welfare enterprise that replaces "four disabled persons" accounts for more than 35% of the production personnel of the enterprise, and its business is within the scope of the business tax "service industry" tax category (except advertising), and is exempt from business tax. Personal services provided by disabled persons are exempt from business tax.

　　 3. do " Management cost Articles

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.

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, transportation 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.

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 transportation 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.

　　 4. do enough "sales settlement" articles.

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.

　　 5. pricing transfer

The transfer 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 transaction, 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 transaction in order to share profits or transfer profits. By adopting this pricing method, the transfer 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 transfer pricing is generally applicable to the associated enterprises with different tax rates. By transferring pricing, some of the profits of enterprises with high tax rates can be transferred to enterprises with low tax rates, which will ultimately reduce the total tax burden of the two enterprises.