How can individuals reasonably avoid taxes? What are the methods for individuals to reasonably avoid taxes?

Reasonable corporate tax avoidance has always been a problem that every accountant has to face. No boss is willing to pay more taxes, but he has to pay taxes. Therefore, how to reasonably avoid taxes is something every accountant needs to discuss. proposition.

(1) Try a simulated tax assessment

The tax authorities implement tax assessments. Enterprises should conduct self-assessments according to the tax authorities’ tax assessment methods in order to discover problems in a timely manner and be prepared to deal with them. . The following takes value-added tax as an example.

The tax authorities evaluate VAT from four aspects.

Tax burden rate: Compare the tax burden rate with the warning value.

Value-added tax rate: Use (salary, profit, depreciation, tax)*VAT rate, and compare the result with the actual VAT payable by the enterprise to find out whether the VAT is underpaid.

Input control amount: The maximum enterprise input deduction amount = (the increase in sales cost inventory this year should be paid this year's decrease) * the tax rate and freight rate of the main purchase * 7. If the enterprise's deduction is greater than the above value, it indicates that input may be possible There is a problem.

Input-output rate: Divide the input raw materials by the material consumption quota, measure the finished products that can be produced, calculate the company's income, and compare it with the report.

Enterprises use the above indicators to analyze, and if any abnormalities are found, they should analyze the reasons in time.

(2) Tax payment can be delayed if you have low deposits

Enterprises should pay taxes in time after filing, but if they have low deposits, they can apply for late payment. How can you delay paying taxes if your savings are so small? The available bank deposits are not enough to pay the current wages, or they are not enough to pay the taxes payable after the wages are paid.

Note that available bank deposits do not include provident fund deposits that the enterprise cannot pay, deposits designated by the state, and various special deposits.

The current salary is the salary payable calculated by the enterprise based on the salary system.

If the above situation occurs, the enterprise should apply in time to go through the procedures for deferred tax payment.

(3) Declaration even if there is no business

Corporate tax declaration is an obligation, regardless of whether the company has taxes to pay. An enterprise may have no tax to pay due to various reasons, such as the enterprise is in the preparation period; the enterprise is in the tax-free period; the enterprise is in the liquidation period; the liquidation has not yet been completed; the enterprise has no tax income or income due to unsatisfactory operations. In these cases, the company may have no taxes to pay, but it must file tax returns on time. A report with no taxable tax is a so-called zero declaration. Zero declaration is just a simple procedure. If a simple procedure is not completed, the tax authorities can impose a fine of 2,000 yuan each time.

(4) Don’t mess around with deemed sales

Deemed sales mean that it is not actually a sale and must be taxed as sales. Paying taxes even if there is no sale will undoubtedly increase the tax burden of the enterprise. It should be treated as sales and also taxed, which will undoubtedly increase the tax burden of enterprises. It should be regarded as a sale and non-payment of tax is a violation, and it should not be regarded as a sale and it will be an unjust tax paid.

There is a hotel where the boss usually arranges for guests to dine in his own hotel and signs entertainment fees internally. Basically, there are a few orders every month, which add up to more than 100,000 yuan a year. The accounting firm came to audit and demanded that the more than 100,000 yuan be regarded as sales and business tax be paid.

In the business tax regulations, there is no provision that eating and drinking in your own hotel should be regarded as sales and paying business tax. Companies that follow the fallacy of accounting firms will pay more and more taxes than they deserve.

Do not use it as if it is a sale.

(5) Check whether the loss is normal

There are various losses in the production process of the enterprise. Part of the input raw materials is lost, and part of it forms the product. In VAT, inputs with normal losses can be deducted, but inputs with abnormal losses cannot be deducted and must be transferred out. Therefore, the normal division of normal losses and abnormal losses is very important for corporate taxation.

In a chemical factory, due to the hot weather, part of the raw materials volatilized, causing inventory losses. The tax administrator believed that it was caused by a natural disaster and was an abnormal loss. This is also an unjust case.

The hot weather has not yet reached the level of a natural disaster, so how can it be called abnormal losses? People who are unfamiliar with tax regulations will pay the price.

(6) There are special cases in various industries

Tax laws and regulations have general provisions, as well as special provisions for various industries in special circumstances. Companies can also suffer losses if they are unaware of the special regulations of their industry.

A newspaper company sells newspapers and pays value-added tax, and collects advertising fees and pays business tax. Therefore, the input from printing newspapers must be divided into two parts, one part can be deducted and the other cannot. How to divide? Taxation Bureau's reply: According to Article 23 of the Implementation Rules of the Interim Regulations on Value-Added Tax: divided by percentage of income. The poor newspaper company has little income from selling newspapers but high income from advertising fees. Therefore, the input income cannot be deducted basically. In fact, there are tax regulations: in similar situations, the content of the newspaper article and the space occupied by the advertisement should be apportioned. Most of it should be deductible, but a small amount cannot be deducted.

(7) The applicable tax rate depends on the input

The second provision of value-added tax: The tax rate of 13 is used for book sales. As long as the enterprise is a general taxpayer, the tax rate for selling books is 13. But there is a company that also sells books and is also a general taxpayer. The tax officer requires the company to pay tax at 17. What basis does the tax authority have? The tax officer explained: The company's input invoice for printing books is 17. If the company applies a tax rate of 13, doesn't it mean that 13 is paid and 17 is deducted? How to balance the tax?

The use tax rate is only related to the product and has nothing to do with the input. You must think twice about the tax officer's explanation, otherwise you will be confused and you will also be confused when paying taxes.

(8) Do you need to pay taxes on advance payments?

I have heard too many stories about advance payments being required to be taxed by the tax authorities.

Article 33 of the Implementing Rules of the Value-Added Tax Regulations stipulates that tax liability will not arise until the goods are shipped.

Caishui No. 16 also emphasizes again that except for the sale of real estate, advance receipts from other service businesses do not need to pay business tax first, and business tax will be paid when the income is recognized.

Some companies pay taxes in advance because the other party requires the issuance of an invoice. In fact, after receiving the advance payment, you only need to issue an advance payment voucher to the other party. Advance receipt vouchers are not invoices, so the tax authorities do not supervise the production of advance receipt vouchers.

(9) This is also a production enterprise

Everyone is familiar with the "two-year exemption and three-year half-off" regulations for foreign-invested production companies: only production companies can enjoy it, but service companies cannot. What exactly is a manufacturing enterprise? You may be confused.

According to the Foreign Enterprise Income Tax Law, industries such as construction, cargo transportation, industrial information, maintenance of precision instruments and equipment, and urban sewage treatment are all productive enterprises. As we all know, companies engaged in construction and cargo transportation pay business tax, but they are also classified as productive enterprises under income tax regulations. This seems a bit contradictory, but in fact it is not contradictory at all. Different taxes have different regulations.

(10) Double salary without subsidy

The characteristic of China's corporate welfare system is that it is humane. Every year and festival, a so-called holiday fee is paid. According to the provisions of the personal income tax policy , holiday expenses need to be incorporated into the salary of the current month to pay personal income tax. The tax policy stipulates that the year-end double salary can be used separately as one month's salary to calculate personal income tax. Since it does not need to be combined with the current month's salary to pay personal income tax, the tax rate can be lowered and the personal income tax burden of employees can be reduced. They all pay some money, and they pay more tax on holiday expenses, but pay less tax on double salary. Therefore, in order to pay less tax, we should change the practice of giving some holiday money during the New Year to double salary at the end of the year.

Don’t be stubborn and think that double salary is a thing of foreign-funded enterprises. If I don’t play it, I will still pay the holiday fee. This will be thankless. Reasonable tax avoidance is actually very simple, as long as you follow the tax regulations and make arrangements.

(11) You have to pay personal income tax when traveling

Nowadays, some corporate financial personnel are afraid when they hear that their company will arrange travel. Because some tax authorities explain that personal income tax is deducted for tourism. Do I need to deduct personal income tax when traveling? Tax regulations require personal income tax to be deducted in two situations:

First, travel expenses are paid in cash, which should be incorporated into the salary of the current month to pay personal income tax.

First, if the marketing staff of the unit are rewarded in the form of travel, they need to pay personal income tax. There is no requirement to pay personal income tax in other forms. Therefore, there is no need to be dissatisfied when traveling. You have already made arrangements and you can enjoy your trip.

(12) Pay more tax without taking invoices

The tax authorities implement "tax control with invoices". All expenditures of the enterprise must obtain legal certificates, otherwise they cannot be listed before tax. . Being able to obtain legal certificates has become an important method for enterprises to reasonably avoid taxes.

Some people don’t take it seriously. If you don’t issue an invoice, the other party will charge you cheaper, but if you do issue an invoice, the other party will charge you more. The wool comes from the sheep, and the result is the same thing.

Is this the same thing? Let’s take a look at this example: if you buy stationery worth 1,000 yuan, you will be charged 900 yuan if you don’t invoice it, but you will be charged 1,000 yuan if it is invoiced, which is a difference of 100 yuan. If you give 100 yuan more, you will pay 330 yuan less income tax. If you give 100 yuan less, you will pay 330 yuan more income tax. Paying an extra 100 yuan to get an invoice can actually bring benefits to the company.

Business personnel should understand: If you don’t get invoices, you will pay more taxes.

(13) Training by foreign companies is not restricted

The employee education expenses of domestic-funded enterprises shall be disbursed before income tax at the rate of 1.5% of the taxable salary. The employee education and training expenses of foreign-funded enterprises may be based on Expenses that are actually reported before tax are not subject to the 1.5 limit. Some people will immediately ask: Is there a legal basis? There must be a legal basis. This provision is contained in the "Notice on the Listing of Certain Costs and Expenses for the Computation of Income Tax on Foreign-Invested Enterprises" ((86) Cai Shui Wai Zi No. 331).

Since the document was released early, many financial personnel had not yet left campus at that time and were unfamiliar with these regulations, making it easy for them to be fooled by 1.5. If you are unfamiliar with the old regulations because you are young, you might as well communicate more with the older employees around you.

(14) How many years will it take to calculate bad debts?

Money that cannot be recovered in business operations becomes bad debts, and bad debts are unavoidable losses in business operations. How long does it take for an amount that cannot be recovered to be considered a bad debt? Two years? Three years?

Two years is right, three years is also right. For foreign-funded enterprises, amounts that cannot be recovered within two years are considered bad debts; for domestic subsidiaries, amounts that cannot be recovered within three years are considered bad debts. This is another surprise between domestic-funded enterprises and foreign-funded enterprises.

In addition, foreign-funded enterprises cannot make provision for bad debts before tax, while domestic companies can make provision for bad debts before tax according to regulations. This is also a difference.

Only by understanding the rules can you make reasonable use of them.

(15) Rental is not tax-free

Units renting houses need to pay property tax based on the rent. The property tax rate is 12, and the urban property tax rate applicable to foreign-funded enterprises is 18. In addition to property tax and business tax, the tax burden on income from renting out a house is not light.

For foreign-invested enterprises, Guangdong stipulates that newly purchased properties can be sold with a preferential policy of being exempted from property tax for three years.

A company purchased a one-story office building and used half of it for self-use and half for rent. When it applied for tax exemption, the tax authorities rejected it: the rental portion of the building was not exempt from property tax. The company had no choice but to bite the bullet and pay the RMB 18 property tax. It's really unfair. The tax exemption conditions stipulated in Guangdong do not distinguish between self-use or rental. Businesses overpaid taxes and were kept in the dark.