18 tax planning method

The main methods of tax planning are: 1, tax planning of tax preferential policies; 2. Tax planning by dispersing the tax base; 3. Making use of the flexibility of tax law for tax planning; 4. Making use of the blank of tax law for tax planning; 5. Tax planning through transfer pricing; 6. Tax planning through deferred tax payment.

Tax planning, also known as reasonable tax avoidance, is to reduce taxes as much as possible within the scope prescribed by law and obtain economic benefits of tax saving. This policy was introduced in the light of China's market economy, and it is hoped that the China market will develop under this impetus. In fact, to some extent, it draws lessons from the management methods of western countries. The implementation of this preferential tax planning policy effectively avoids the phenomenon of excessive tax reduction and exemption, and can balance the economic interests of enterprises and individuals.

legal ground

Article 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Business Tax clearly stipulates that the business tax can be deducted as follows:

(1) Units and individuals provide taxable business tax services, transfer intangible assets and sell real estate.

If the business tax has been levied on this tax refund, the tax refund is allowed, or it can be deducted from the taxpayer's future turnover.

(2) When units and individuals provide taxable business tax services, transfer intangible assets or sell real estate,

If the price and discount amount are indicated on the same invoice, and the discount amount is invoiced separately based on the discount price, no matter how it is handled financially, it shall not be deducted from the turnover.

For all kinds of valuable calling cards sold by telecom companies, because the billing system can only issue accounts according to the face value of valuable calling cards and confirm income according to the face value of valuable calling cards, it is impossible to directly indicate the discount amount on the sales invoice, and the turnover is the balance of the income confirmed according to the face value MINUS the sales discount reflected by the current financial accounting.