How can enterprises avoid tax reasonably?

Reasonable tax avoidance of enterprises has always been a problem that every accountant has to face. No boss wants to pay more taxes, but he must pay taxes. Therefore, how to avoid tax reasonably is a proposition that every accountant needs to explore.

(1) Try to simulate tax assessment.

Tax authorities conduct tax assessment, and enterprises should make their own assessment according to the tax assessment methods of tax authorities, so as to find problems in time and make good preparations. The following is an example of value-added tax.

The tax authorities evaluate VAT from four aspects.

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

VAT Rate: Compare the result with the actual VAT rate of (salary, profit, depreciation tax) * to find out whether to pay less VAT.

Input control amount: the maximum deductible amount of enterprise input = (the cost of sales inventory increases this year, but the payable amount decreases this year) * the tax rate and freight of major purchases *7%. If the enterprise deduction is greater than the above value, it may indicate that there is something wrong with the input.

Input-output ratio: divide the input raw materials by the material consumption quota, calculate the finished products that can be produced, calculate the enterprise income and compare it with the report.

Enterprises use the above indicators for analysis, and if abnormalities are found, the reasons should be analyzed in time.

(2) If the deposit is small, the tax payment can be delayed.

Enterprises should pay taxes in time after reporting, but they can apply for late fees because of low deposits. Under what circumstances can I delay paying taxes with such a small deposit? Available bank deposits are not enough to pay the current salary, or after the salary is paid, it is not enough to pay the tax payable.

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

Current wages are wages payable calculated by enterprises according to the wage system.

In case of the above situation, the enterprise shall apply in time and go through the formalities of deferred tax payment.

(3) If there is no business declaration.

Enterprise tax declaration is an obligation, regardless of whether the enterprise has tax to pay. Enterprises may not pay taxes for various reasons, such as enterprises in the preparation period; The enterprise is in the tax-free period; The enterprise is in liquidation period; The liquidation is not over yet; Due to the unsatisfactory operation, the enterprise has no tax revenue or income. In these cases, the enterprise may have no tax to pay, but it must declare and pay taxes on time. The declaration without tax is the so-called zero declaration. Zero declaration is just a simple procedure. Simple procedures, if not handled, the tax authorities can impose a fine of 2000 yuan each time.

(d) Don't confuse sales.

Treating sales as sales means that if it is not actual sales, it will be taxed according to sales. Paying taxes without sales undoubtedly increases the tax burden of enterprises. Taxation should be regarded as sales, which undoubtedly increases the tax burden of enterprises. It should be illegal to sell without paying taxes, and it should be illegal to pay unjust taxes if it is not.

In hotels, bosses usually arrange for guests to have meals in their own hotels and sign hospitality fees internally. Basically, there are several orders every month, which add up to hundreds of thousands a year. Accounting firms come to audit and require that100000 or more be regarded as sales and pay business tax.

In the business tax laws and regulations, it is not stipulated that eating in one's own restaurant should be regarded as sales and pay business tax. If enterprises listen to the fallacy of accounting firms, they will pay more unfair taxes.

Don't misuse it as sales.

(5) See if the loss is normal.

There are various losses in the production process of enterprises, some raw materials are lost, and some products are formed. In the value-added tax, the input of normal loss can be deducted, and the input of abnormal loss cannot be deducted and must be transferred out. Therefore, the normal division of normal losses and abnormal losses is very important for enterprises to pay taxes.

In a chemical plant, due to the hot weather, some raw materials evaporated, resulting in inventory loss. The tax administrator believes that it is caused by natural disasters and belongs to abnormal losses. This is also an unjust case. How can it be said that the weather is not as hot as a natural disaster? People who are not familiar with tax laws and regulations will pay the price again.

(6) There are special cases in all walks of life.

There are general provisions in tax laws and regulations, as well as special provisions for special circumstances and industries. If you don't understand the special regulations of your own industry, enterprises will also suffer losses.

Newspapers have to pay value-added tax for selling newspapers and business tax for advertising. Therefore, the income from printing newspapers should be divided into two parts, one part can be deducted and the other part cannot be deducted. How to divide it? Tax official: According to Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, it is divided according to the percentage of income. Poor newspaper, less income from newspaper sales, high income from advertising fees. So the income can hardly be deducted. Actually, there are regulations on taxation ... >>

How to avoid tax reasonably for small-scale tax paying enterprises?

It depends on what tax you want to reduce.

Enterprise income tax:

1. Accumulate more expense bills in daily work and life, such as new tickets, stationery invoices, washing supplies, copy paper, ink cartridges and other computer consumables. Try to avoid meals, gifts and other expenses that are not fully tax deductible. In addition, many enterprises have no official invoice for their normal expenses, but only a receipt, so such expenses should be minimized. 2. Wages can be compiled according to the tax standard of local enterprise income tax, which is of course higher than the wages actually paid (if the tax standard is exceeded, a tax will be paid). In addition, it's best to get paid with a retirement certificate, so that you can pay less disability security fund according to the number of employees (probably the number of employees minus the number of retired employees * about 400 yuan). value-added tax

1. When selling goods, you can avoid cash receipts and businesses without formal invoices, and record them in the current account, or you can leave them out. 2. When purchasing goods, if there is no formal invoice, even if you buy tickets, you must have supporting invoices for capital expenditures, which will increase costs and reduce gross profit. These are just some simple tax avoidance methods.

What are the reasonable tax avoidance methods for enterprises?

In fact, from a legal point of view, there is no such thing as reasonable tax avoidance. It is generally believed that tax saving is a legal act under the current law.

How do ordinary taxpayers avoid taxes reasonably?

Tax avoidance means that taxpayers take certain forms, methods and means to avoid taxes or reduce taxes within the scope permitted by law. Generally speaking, there are three forms: legal, not illegal, legal in form and illegal in content.

The specific methods used are as follows:

1. transfer pricing: through affiliated enterprises, tax evasion can be maximized as a whole. Trade in products and services is not based on market prices. In areas with high tax rate, low export with AG, low tax rate areas, low import and high export, to achieve overall tax avoidance. There is even a form of billing company in multinational enterprises.

Second, enterprise inventory valuation tax avoidance: using the specific accounting methods within the enterprise and the market price changes of inventory, adopting the method of turning high cost into low profit.

3. Depreciation: The depreciation method allowed by the tax law is beneficial to the enterprise.

Four. Asset amortization method: the amortization of intangible assets, deferred assets, low-value consumables, packaging materials and materials should maximize the cost and minimize the pre-tax profit.

Fifth, the financial leasing law: reduce the profit and tax base of enterprises by paying rent.

Trust means of intransitive verbs: by setting up trust institutions in preferential tax areas, the property in non-preferential areas is linked to the name of trust institutions in preferential areas, and tax avoidance is made by using preferential tax policies.

Seven, affiliated tax avoidance: for example, affiliated scientific research, welfare, education, old and young border poor areas.

2. In practice, there are several typical tax avoidance methods for reference:

1), comprehensive application of tax avoidance law. That is, enterprises can enjoy tax reduction and exemption treatment by developing products through comprehensive utilization of "three wastes". Comprehensive utilization scope of tax reduction and exemption:

First, enterprises use all kinds of products recovered from waste resources outside the product design regulations;

The second is the comprehensive utilization of waste residue, mine waste rock, tailings, cuttings, dust, powder, sludge and various waste residues from industrial and mining enterprises;

The third is the utilization of waste liquid, using waste water, waste acid solution, waste lye, waste oil and other products produced by industrial and mining enterprises;

Fourth, the comprehensive utilization of waste gas, using the flue gas discharged by industrial and mining enterprises, combustible gas recovered from converter ferroalloy furnace, coke oven gas, blast furnace gas and other products;

The fifth is to use the waste heat and pressure of mining enterprises and the heat and power produced by low calorific value fuels;

The sixth is to develop aquaculture products by using hot water from Yantian waters or power plants;

Seventh, products produced by cutting trees, afforestation and processing residues.

There are two prerequisites for enterprises to adopt the comprehensive utilization tax avoidance law:

First, make its products fall within the scope of tax reduction and exemption, and be recognized by relevant parties;

Second, the cost of tax avoidance should not be too great. Otherwise, if the enterprise is not a comprehensive utilization enterprise, in order to obtain the benefits of tax reduction and exemption, it will not hesitate to change the production form and production content, which will lead to greater losses.

2) Export Tax Refund and Tax Avoidance Law. That is, using the export tax rebate policy stipulated in China's tax law to avoid tax. According to the provisions of China's tax law, value-added tax and consumption tax will be refunded for export products except those that cannot be refunded according to state regulations. For products subject to export tax rebate, the tax rebate shall be calculated according to the tax rebate rate uniformly approved by the state.

Enterprises that adopt the method of export tax rebate and tax avoidance must be familiar with the scope and calculation method of tax rebate and strive to make their exports meet the requirements of reasonable tax rebate. It is not advisable for some enterprises to collude with tax collectors or customs officers to defraud the "export tax rebate".

3) Cost and expense tax avoidance method

Cost-expense tax avoidance method is a tax avoidance method to achieve an optimal value through the combination and accounting of enterprise cost items, so as to realize less tax payment or no tax payment. The premise of adopting the cost and expense tax avoidance method is to use the best combination of cost and expense values within the scope of tax law, financial accounting system and financial regulations to minimize profits and expand cost calculation. It can be seen that using some skills within the scope of the law is the basic feature of the cost and expense tax avoidance law.

How to avoid enterprise income tax reasonably?

The so-called tax avoidance means that in order to maximize profits and minimize tax burden, enterprises study the differences of tax laws in various countries and plan internal financial tax-saving plans of individuals or groups to avoid paying taxes.

Foreign-funded enterprises have their own tax avoidance secrets. Although tax avoidance violates the intention of tax legislation and the direction of tax policy, it is not illegal, and there is a reasonable tax avoidance theory in law. To this end, many foreign-funded enterprises adopt various tricks to achieve the purpose of reasonable tax avoidance.

Miss Zhang of KPMG revealed that when auditing foreign-funded enterprises, we often encounter some tax avoidance methods that use the imperfect tax law in China to transfer pricing.

For example, Miss Zhang said that during the audit, she met a processing and manufacturing enterprise with its headquarters abroad and branches in China. The headquarters intentionally raised the cost and price of raw materials, increased liabilities, reduced income and even caused losses at the same price. After the loss, it will increase investment. This is true all the year round, and the tax authorities can't help it. This practice is called "transfer pricing" by auditors. This practice of "losing money for a long time" is also very popular in many foreign companies.

Transfer pricing is an important means for modern enterprises, especially multinational companies, to evade international taxes. In modern economic life, many tax avoidance activities, whether domestic or international, are related to transfer pricing. They often reduce the overall tax burden of international affiliated enterprises by selling goods and allocating expenses at lower internal transfer pricing from high-tax countries to low-tax countries or tax havens, or by selling goods and allocating expenses at higher internal transfer pricing from low-tax countries or tax havens to high-tax countries.

A method of using intangible assets such as proprietary technology to make loans at a high interest rate higher than the international market price or hidden in the equipment price. Foreign businessmen take advantage of people's ignorance of the true price of equipment and technology, raise the transfer price of equipment and technology, and transfer corporate profits overseas. While raising the equipment price, they hide the technology transfer price in the equipment price to avoid withholding tax in the royalty income.

The service fee standard is "AG medium and low". When affiliated enterprises provide services or services to each other, overseas companies usually charge high fees, while domestic companies charge low fees or even no fees. Some even lied about the expenses of overseas companies.

Asset appraisal increases depreciation. Miss Zhang once met a Hong Kong company and evaluated its property every year. Because its subsidiary in China must combine its statements with its parent company in Hong Kong, it must also evaluate its real estate in China. This is also an effective way for foreign investors to avoid taxes. If the real estate appraisal increases in value, the depreciation accrued every year will increase accordingly, and the tax payment will naturally decrease accordingly.

The reporter of the International Tax Haven Construction Company also learned from a Miss Chen who once worked in an enterprise in Taiwan Province Province that registering in a tax haven is also a way. They used to use the same method there. Establish a company in an international tax haven, then conduct business and financial operations with companies in other places through tax havens, transfer profits to tax havens, and reduce tax burden through tax exemption or low tax in tax havens. In the Yangtze River Delta region, some foreign-funded enterprises have investors from the British Virgin Islands and other places, but in fact, they may only have one office on the island.

Using tax havens to avoid tax is one of the means for multinational taxpayers to reduce their tax burden and increase their income. Maintaining the effectiveness of the tax system in raising national financial funds is one of the important tasks faced by tax authorities in various countries. With the continuous use of tax havens by multinational taxpayers, domestic tax rights and interests are constantly damaged, tax revenue is affected, and the principle of tax fairness is correspondingly undermined. Therefore, many countries, especially developed countries, pay special attention to how to prevent multinational investment operators from using tax havens to engage in tax avoidance activities.

Other methods emerge one after another. Another main means for foreign enterprises to avoid tax is to use related party transactions, and AG pays less. This method accounts for more than 60% of the tax avoidance amount. In addition, at present, more than 60% of the funds invested by foreign investors in China are borrowed funds. Even some powerful international companies borrow a lot of money from domestic and foreign banks and use pre-tax interest to pay or exempt corporate income tax.

Anti-tax avoidance involves all aspects of social and economic life. Imperfect tax system and disharmony between regions and departments are the objective reasons for tax avoidance. Experts pointed out that the existing tax system should be improved and strengthened from two aspects: tax law and collection and management. First of all, the current foreign-related tax law stipulates that foreign-invested enterprises enjoy different tax policies from domestic-funded enterprises. This tax setting provides a great space for legal tax avoidance. Only domestic and foreign-funded enterprises get income ... >>

How to solve the problems existing in reasonable tax avoidance of enterprises

On the Strategies and Skills of Reasonable Tax Avoidance for Enterprises With the vigorous development of market economy, profit maximization has become the goal pursued by enterprises. How to reduce the tax cost and avoid all kinds of tax burdens legally has become an important topic for enterprises. On the premise of abiding by tax laws and paying taxes according to law, how can enterprises reduce costs and increase profits through tax planning? In order to do this, we must know about China's tax system and international taxation, and we must be proficient in reasonable tax avoidance methods. 1. Necessity and possibility of reasonable tax avoidance 1. 1 Necessity of reasonable tax avoidance Under the condition of market economy, reasonable tax avoidance is an inevitable choice for taxpayers. One of the characteristics of market economy is competition. If an enterprise wants to be invincible in the fierce market competition, it must carry out all-round and multi-level operation, in which the profit distribution relationship between the state and the enterprise is not only that the state should pay taxes according to law, but also that the enterprise should pay taxes according to law, which is one of the key points of enterprise management planning. With the deepening of China's reform and opening up, enterprises are expanding day by day, and in the process of independent accounting, independent operation and self-financing, self-awareness and subjective interest concept are increasingly strong. Because tax is free, tax payment is the net outflow of funds, and the after-tax profit and tax payment of enterprises increase and decrease each other. Therefore, tax payment is legal and reasonable, and how to "take it from the people and use it for the people" is ultimately a loss of vested interests for enterprises. Under the premise of not breaking the law, how to adjust the business behavior of enterprises in advance, make full use of various preferential tax policies, and realize the legal saving of tax expenditures that play an important role in the production and operation results of enterprises has become an urgent problem faced by modern enterprises. 1.2 Possibility of Reasonable Tax Avoidance Modern enterprise tax planning is to choose the economic behavior that can reduce the tax burden of enterprises and obtain the maximum tax benefits through the pre-planning and arrangement of enterprise management, investment and wealth management activities, which requires the tax system to provide the choice space for enterprise tax planning. 1994 after the tax reform, China's tax system is becoming more and more perfect. In order to reflect the industrial policy and give full play to the macro-control function of tax leverage on the market economy, the state has stipulated different levels of tax differential treatment for different economic behaviors in the promulgated tax substantive law, that is, tax categories, tax rates and preferential policies for different economic behaviors. At the same time, the tax planning of enterprises has been affirmed in the tax procedure law, and the space for enterprises to carry out tax planning has been formed. Under the condition of market economy, enterprises have independent behavior, independent interests and unprecedented awareness of rights. The pursuit of economic interests by enterprises can be said to be an instinct, with obvious characteristics of exclusiveness and self-interest, and it is very normal to safeguard their own interests to the maximum extent. From the perspective of tax legal relationship, both parties of the right subject should be equal, and it is not possible to protect only one party without protecting the other. For enterprises, it is their duty to pay taxes according to law in the process of paying taxes, and it is also their most important and legitimate right to carry out tax planning through legal channels to reduce tax burden and safeguard their own assets and benefits. 2. Path selection of reasonable tax avoidance 2. 1 Rational application of tax policies and evasion of relevant preferential tax policies refer to measures taken to reduce or exempt tax burden in order to give care or encouragement to certain tax targets and taxpayers. It is some special provisions made by the state in the tax law to support the development of certain regions, industries, enterprises or businesses, or to reduce the tax burden of some taxpayers with practical difficulties. Preferential tax policies refer to various regulations that encourage and take care of certain taxpayers and tax recipients. 2. 1. 1 tax reduction and exemption at present, the state has formulated nearly 100 tax reduction and exemption concessions in several major taxes, such as consumption tax, value-added tax, business tax and income tax, which reflects the country's industrial policy and tax orientation. In order to reduce the tax burden, some enterprises adopt the strategy of "virtual loss and real profit" and use the difficult tax reduction and exemption policy to achieve the purpose of enjoying tax reduction and exemption. There are also some enterprises that transfer their business to affiliated enterprises to transfer their income and profits, resulting in meager profits or losses, and then achieve the purpose of tax avoidance through difficult relief. 2. 1.2 Use multiple and miscellaneous tax incentives to avoid taxes. China's tax incentives are divided by region ... >; & gt

How to avoid tax reasonably on the company's business commission

There is another way, the company can sign a private car sharing agreement with employees and pay the commission in the name of car rental. In order to be more authentic, it is best not to have the employee's name, but to be signed by the spouse.

How can small and micro enterprises reasonably avoid tax?

Do less business entertainment expenses, the expenses are mainly travel expenses and office expenses, and employees can be paid more (controlled below 3500).

Income tax can be levied at a reduced rate of 10%.

Value-added tax, if there is income, then issue sales invoices reasonably according to the tax burden.

Control the sales within 30,000 yuan per month. If the sales volume is relatively large, communicate with customers, break up and issue invoices within 30 thousand a month, but collecting money will have an impact.

How to avoid tax reasonably

A textile mill used 10 to accumulate funds of 10 million yuan, and plans to use this 10 million yuan to purchase equipment. Investment income period 10 year, with an average annual profit of 2 million yuan. The income tax rate of this textile mill is 33%.

? Then the annual income tax payable after the factory is profitable:

? 200× 33% = 660,000 yuan

? The total income tax payable in 10 year is: 660000× 10 = 660 million yuan.

? If the factory does not use self-accumulated funds, but adopts the way of lending to banks or other financial institutions for financing. Suppose an enterprise obtains a loan of100000 yuan from a bank and pays interest of150000 yuan every year; The average annual profit of the enterprise is still 2 million yuan, so the annual income tax payable by the enterprise is:

? (20 1 ten thousand10.5 million) × 33% = 610.05 million yuan.

? The actual tax burden is: 6 1.05 million12 million×100% = 30.5%.

? Total income tax payable in 10 year is: 610.05 million× l0 = 610.05 million yuan.

? Obviously, for this textile mill, on the one hand, it can save 10 years needed to accumulate 10 million yuan through loan investment; On the other hand, due to the payment of loan interest, the corporate tax burden has also decreased (from 33% to 30.5%).

? [Case 2]

? The original value of fixed assets of an enterprise is180,000 yuan, and the estimated residual value is10,000 yuan. The service life is 5 years. The income statement and output statement of the enterprise within 5 years without depreciation are as follows. The enterprise applies the proportional income tax rate of 33%.

Annual output before deducting depreciation profit (yuan) (piece)

First year100,000

In the second year, 900,900

In the third year,120,00

Fourth year 80000800

Fifth year 76000760

Total 466 000 4 660

? Let's analyze the income tax paid by enterprises under different depreciation methods:

? (a) the straight line method:

? Annual depreciation amount = (original value of fixed assets-estimated residual value)/estimated service life = (180,000-1 10,000)/5 = 34,000 yuan.

? 1. The profit for the first year is:10,000-34,000 = 66,000 yuan.

? The income tax payable is: 66,000× 33% = 21.78 yuan.

? 2. The profit for the second year is: 90,000-34,000 = 56,000 yuan.

? Taxable amount: 56,000× 33% =18480 (yuan)

? 3. The profit in the third year is:120,000-34,000 = 86,000 yuan.

? The income tax payable is: 86,000× 33% = 28,380 yuan.

? 4. The profit for the fourth year is: 80,000-34,000 = 46,000 yuan.

? 5. The profit in the fifth year is: 76,000-34,000 = 42,000 yuan.

? The income tax is: 42,000× 33% =13,860 yuan.

? The accumulated income tax payable for five years is:

2 1, 780+18,480+28,380+15,180+13,860 = 97,680 (yuan)

(2) Output method:

Annual depreciation amount = annual actual output/total output × (original value of fixed assets-estimated residual value)

1. The depreciation amount in the first year is:1000/4660× (180000-10000) = 36480 (yuan).

The profit is:

100000-36480 = 63520 (yuan)

The income tax payable is: 63520×33% = 2096 1.6 (yuan).

? 2. The depreciation amount in the second year is:

? 900/4660× (180000-10000) = 32832 (yuan)

? The profit is: 90000-32832 = 57 168 (RMB).

? The income tax payable is: 57,168× 33% =18,865.4 yuan.

? 3. The depreciation amount in the third year is:1200/4660× (180,000-1 10,000) = 43,776 (yuan).

? The profit amount is 120000-43776 = 76224 yuan.

? Income tax payable: 76.224× 33% = 25, 1...> & gt

How to avoid enterprise personal income tax reasonably

At present, the commonly used methods are:

(1) Arrange the salary payment below the allowable pre-tax deduction as far as possible;

(2) Improve employee welfare level and reduce nominal income;

(3) Delay or advance can be adopted to roughly balance the monthly wage income;

(4) Taxpayers should receive labor remuneration in installments as long as possible.

Among them, the methods to improve employee welfare level and reduce nominal income mainly include:

(1) Providing accommodation for enterprises is an effective way to avoid personal income tax;

(2) Enterprises provide holiday travel allowance;

(3) Purchasing financial insurance from an insurance company;

(4) part of the salary is included in the payroll, and the rest is reimbursed by the invoice;

(5) strive for the proportion of welfare expenses from the tax authorities and get more benefits;

(6) Distribution in kind;

(7) overpaying the provident fund (but the same enterprises are also facing overpayment)

(8) Enterprises provide employee welfare facilities. Such as: ① enterprises provide free lunch, or enterprises directly pay boarding management fees; ② Enterprises provide and arrange free medical benefits; (3) using residential equipment provided by enterprises; (4) Enterprises provide transportation; ⑤ Enterprises set up education funds for employees' children and provide scholarships for employees' children.