Some Suggestions For Accountants To Participate In Tax Planning

At present, large and large enterprises at home and abroad have paid full attention to tax planning, set up tax departments or seek outside professional help to plan tax related matters in the daily operation of the company. At the same time, through the planning of business structure and spanaction mode, we can achieve the purpose of reducing tax burden legally and reasonably. For small and medium-sized companies that have not yet set up a tax department, on the one hand, they can rely on the strength of external professional tax officials. On the other hand, they can help improve the level of tax administration and planning with the help of financial accountants. In this period, starting from the positioning of financial accountants, we will analyze and explain how tax accountants participate in tax planning.

Generally speaking, tax planning can be divided into three levels, namely, strategic structure, business mode and fiscal and taxation management. From the perspective of the role of Financial Accountants in the company, tax planning can be more involved in the company's fiscal and tax management level. In order to raise the level of accounting, maximize the cost deduction, and actively assist the company in applying various preferential tax policies, the tax burden will be reduced while improving the standardization of tax administration and paying less tax.

First, strive for maximization of cost deduction.

" Enterprise income tax law "Article eighth: the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenditures, are allowed to be deducted when calculating the taxable income. It can be seen from this stipulation that deduction of items should ensure "relevant" and "reasonable". Accountants should make full use of relevant regulations and strive to maximize the necessary and normal expenditures that should be included in current profits and losses or related asset costs. According to the latest regulations, the newly purchased fixed assets (including self built) purchased by the key industries of four industries, such as light industry, textile, machinery, automobile and so on, will be allowed to shorten the depreciation years or adopt accelerated depreciation methods in January 1, 2015. For small and medium profit enterprises in four key industries, the newly purchased instruments and equipment that are newly developed and produced and operated, with a unit value of not more than 1 million yuan (inclusive), shall be allowed to be deducted in full at a time when calculating the taxable income. If the unit value exceeds 1 million yuan, the time limit for depreciation or the accelerated depreciation method shall be allowed to be shortened in January 1, 2015. That is to say, if the above four key industry enterprises have new fixed assets purchased or newly built, the financial personnel may declare according to the regulations or enjoy the policy when they are remitted, which will increase the cost of the enterprise's early stage and benefit the enterprises. In addition, accountants should also communicate with other departments in time, such as controlling the purchase and storage of raw materials, and the purchase quantity should be kept in a certain proportion with the production capacity and order quantity, so as to maximize the utility of the current cost expenditure.

Suggestions: actively pay attention to the new fiscal and taxation policies, and timely and accurately grasp the cost and expense to deduct new regulations so as to maximize the cost deduction.

Two. Improve the management standardization of invoices and other vouchers.

According to the twentieth, twenty-one and twenty-two stipulates of the invoice management method, the payee shall make invoices to the paying party, and the paying party shall obtain the invoice from the receiving party. The invoice that does not conform to the regulations shall not be used as a financial reimbursement certificate, and any unit or individual has the right to refuse to accept it. At the same time, accountants should also know which circumstances do not need to obtain invoices or tax deductions, such as wages and salaries, social security costs, depreciation of fixed assets and so on. For example, a general taxpayer of value added tax shall, after obtaining the special invoice, go to the tax authority for certification within 180 days after the receipt of the invoice, and declare the deduction tax to the competent tax authorities within the next month's application period. Failing to apply for certification, declaration of deduction or application for audit comparison to a tax authority within a specified time limit shall not be regarded as a legal voucher for tax deduction of value-added tax, nor a deduction of input tax. In short, accountants should be consistent with the accounts, tally the accounts with the accounts, and strictly comply with the provisions of the invoice management regulations, strictly check the invoices receipts, even if they do not get legal when making accounts. invoice At the latest, the relevant invoice or deductions should be obtained before remittance, so as to avoid being adjusted by the Inland Revenue Department.

Suggestion: after the "camp changed to increase", the "ticket control tax" will be further strengthened. Accountants should help companies strengthen the standardized management of internal invoice receipts.

Three, actively apply for Industry and regional preferential tax policies.

The size of corporate income tax directly determines the tax burden of enterprises. In China, the tax rate of enterprise income tax is 25%, while the twenty-eighth section of the enterprise income tax law stipulates that the state enterprises that need high priority to support the enterprise income tax shall be levied at a rate of 15%. Therefore, having high qualification is very good for enterprises. If we want to become a high-tech enterprise, we should meet the six conditions and eight fields stipulated in the "measures for the accreditation and management of high and new technology enterprises" (National Ignition 2008 [172]). Recently, the Ministry of science and technology, the Ministry of Finance and the State Administration of Taxation jointly formulated the management measures for the identification of new and high technology enterprises (Draft for consultation), which was released to the outside world, and will be officially implemented in January 1, 2016 according to the regulations. At that time, the [2008]172 will be abolished. Therefore, if the accountants think that the relevant financial indicators and R & D expenses accounting are in conformity with the regulations, it is suggested that the management consider whether to apply for high and new technology enterprises, evaluate the standards first, and always pay attention to the changes of high and new policies. In addition, enterprises that meet the relevant conditions for the development of the western region can enjoy a preferential income tax rate of 15% by applying for preferential policies for the development of the western region.

Suggestions: industrial tax incentives such as high-tech enterprises, dual soft enterprises, animation enterprises and other regional preferential tax policies, such as the western development and the preferential tax policies issued everywhere, have obvious effect on tax saving for enterprises. Accountants can play an active role in applying for the above preferential qualifications.

　　 Four, actively enjoy the addition. Deduction of discount

At present, we can enjoy the major R & D expenses and the salary of the disabled people with the deduction policy, according to the ninety-fifth and ninety-six regulations on the implementation of the enterprise income tax law. First, research and development expenses will be deducted. If intangible assets are not included in the profits and losses of the current period, they will be deducted according to the actual deduction of the regulations, and 50% of the research and development expenses will be deducted. The intangible assets will be amortized according to the 150% cost of intangible assets. According to the stipulations of the original tax [2008] 116 and fiscal 2013 [70], enterprises should implement special account management for R & D expenses, submit relevant information to the competent tax authorities at the end of the annual income tax annual declaration and settlement, and the competent tax authorities may disagree with the research and development projects declared by enterprises. In November 2, 2015, the Ministry of finance, the State Administration of Taxation and the Ministry of science and Technology issued the notice on improving the pre Tax Deduction Policy for research and development expenses (fiscal 2015 [119]). Second, the deduction of wages for disabled persons will be deducted on the basis of the actual deduction of wages paid to disabled workers and 100% of the wages paid to disabled workers. The enterprise shall submit relevant information and record formalities to the competent tax authorities at the end of the year when the enterprise income tax is declared and collected in the year. According to the actual situation of enterprises, accountants can judge whether they meet the above deduction requirements, declare accurately and accurately, and actively enjoy the preferential tax policies brought to enterprises by addition of deduction policies.

Suggestion: the new R & D expense plus deduction policy has greatly expanded the scope of deduction and industry, simplified the examination and approval link, and the accounting personnel can cooperate with R & D departments to apply for R & D expenses deduction, so as to improve the profit margins and market competitiveness of enterprises.

　　 Five, declare as required Loss of assets

According to the administrative measures for pre tax deduction of enterprise assets loss ([2011] twenty-fifth of the State Administration of Taxation) (hereinafter referred to as "No. 25"), assets loss refers to the actual loss of assets, including cash losses, deposit losses, bad debt losses, loan losses, equity investment losses, loss of fixed assets and inventories, losses caused by force majeure, loss of natural resources, natural disasters, and other losses in the production and operation activities. The loss of assets caused by an enterprise should be deducted before the tax according to the prescribed procedures and requirements. Undeclared losses shall not be deducted before tax. According to the contents and requirements of the declaration, the assets losses of enterprises are divided into two declarations: list declaration and special declaration. At the time of remittance, accountants should declare the loss of assets in accordance with the regulations, carry out accurate accounting treatment and retain the relevant documents, such as relevant invoices, vouchers and contracts, and at the same time, the assets loss of the aggregated tax enterprises operating across the territory of China should also be properly handled in accordance with Bulletin No. twenty-fifth.

Suggestion: in the course of using the asset loss deduction policy, it is necessary for the accountants to participate fully. For example, if the accounts receivable overdue for more than three years can only be regarded as "loss in accounting", it can be regarded as a loss of bad debts. Therefore, accountants should pay enough attention to it.

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