What are the common methods of tax evasion? How can accountants avoid taxes reasonably without evading taxes?

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.

The current salary is the salary payable calculated by the enterprise according to the salary 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. In fact, there are regulations on taxation: similar situations should be shared according to the content of newspaper articles and the space occupied by advertisements, most of which should be deducted, and a few of which cannot be deducted.

(7) The applicable tax rate depends on the input.

Article 2 of the VAT stipulates that the tax rate for book sales is 13%. As long as the enterprise is a general taxpayer, the tax rate for selling books is 13%. However, there is a company that sells books and is also a general taxpayer. Taxpayers require the company to pay taxes according to 17%. What is the basis of the tax department? The tax bureau explained that the input invoice of the company's printed books is 17%. If the company applies the tax rate of 65,438+03%, it will not be deducted from the payment of 65,438+03%. How to balance taxes?

The usage tax rate is only related to the product, not the input. You must think twice about the tax official's explanation, otherwise you will be confused and confused about paying taxes.

(8) Do I have to pay taxes on accounts received in advance?

I have heard too many stories about the advance payment being taxed by the tax authorities.

Article 33 of the Detailed Rules for the Implementation of the Value-added Tax Regulations stipulates that the prepayment will not generate tax liability until the goods are issued.

Caishui 16 also emphasizes again; Except for the sale of real estate, business tax does not need to be paid in advance for accounts received in other service businesses, and then it will be paid when the income is confirmed.

Some enterprises pay taxes in advance because the other party asks for invoices. In fact, after receiving the advance payment, it is enough to issue an advance payment voucher to the other party. Advance payment is not an invoice, so the tax authorities do not supervise advance payment.

(9) This is also a production enterprise.

Everyone is familiar with the provisions of "two exemptions and three reductions" for foreign-funded production enterprises: only production enterprises can enjoy it, but service enterprises cannot. What exactly is a manufacturing enterprise? I may be confused in my heart.

According to the income tax law of foreign-funded enterprises, 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, those engaged in construction and cargo transportation pay business tax, but they are productive enterprises in income tax laws and regulations. It seems a bit contradictory, but it is not contradictory at all. Different tax regulations are different.

(ten) no subsidies and double pay.

China's enterprise welfare system is characterized by human touch, and a so-called holiday fee will be paid on holidays. According to the individual income tax policy, the holiday fee needs to be incorporated into the monthly salary to pay individual income tax. According to the tax policy, the year-end double salary can be used as one month's salary to calculate individual income tax separately. Because there is no need to pay a tax with the salary of the current month, the tax rate can be reduced and the personal income tax burden of employees can be reduced. They all pay some money, pay more taxes on holiday fees, and pay less with double pay. Therefore, in order to pay less taxes, we should change the practice of paying some holiday fees during the Chinese New Year and change it to the way of paying double salaries at the end of the year.

Don't stubbornly think that double pay is a matter for foreign-funded enterprises. If I don't play, I still have to pay the festival fee, which is thankless. Reasonable tax avoidance is actually very simple, as long as it is arranged in accordance with tax regulations.

(1 1) Travel needs to be taxed.

Now the financial personnel of some enterprises are afraid when they hear that the unit is going to arrange a business trip. Because some tax authorities explain that personal income tax should be deducted from tourism. Is there a tax reduction for travel? The tax deduction clause includes two situations:

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

First, for the marketing staff of the unit, it is necessary to pay personal income tax if they are rewarded in the form of tourism. Other forms do not need to pay personal income tax. So there is no need to smell the color change of the tour, it is arranged, although you have a good time.

(12) overpaying taxes without invoices.

The tax authorities implement "controlling taxes by votes", and all expenses of enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Obtaining legal vouchers has become an important way for enterprises to avoid taxes reasonably.

Some people don't think so. If you don't invoice, the other party will take advantage. If you invoice, the other party will be expensive. Wool is on sheep, and the result is the same.

Is it the same thing? Let's look at an example: I bought stationery for 1000 yuan, but I didn't invoice 900 yuan. I invoice 1 000 yuan, and the difference is 1 000 yuan. Pay more 100 yuan, pay less income tax to 330 yuan, pay less 100 yuan, and pay more income tax to 330 yuan. Paying more 100 yuan to get invoices can actually bring benefits to enterprises.

Enterprise personnel should understand: if you don't take the invoice, you will pay more taxes.

(13) Training for foreign enterprises is not restricted.

The education funds of employees in domestic enterprises are paid before income tax according to 1.5% of taxable wages, while the education and training funds of employees in foreign-funded enterprises can be paid before tax according to the facts, and are not limited by 1.5%. Someone immediately asked: Is there a legal basis? There must be a legal basis. This provision is contained in the Notice on Several Issues Concerning the Taxation of Income Tax Costs and Expenses of Foreign-invested Enterprises ((86) Caishui WaiziNo.). 33 1).

Because the document was released earlier, many financial personnel were not out of the campus at that time, and they were not familiar with these regulations, so they were easily fooled by 1.5%. If you are unfamiliar with the old laws and regulations because you are young, you may wish to communicate with the old employees around you.

(14) How many years have bad debts been calculated?

The unrecoverable funds of enterprise management become bad debts, which is an inevitable loss of enterprise management. How long does it take for irrecoverable funds to be bad debts? Two years? Three years?

Two years is right, three years is right. For foreign-funded enterprises, the amount that cannot be recovered in two years is bad debt, while for domestic-funded enterprises, the amount that cannot be recovered in three years is bad debt. This is another surprise for domestic and foreign-funded enterprises.

In addition, foreign-funded enterprises can not make provision for bad debts before tax, while domestic enterprises can make provision for bad debts before tax, which is also a difference.

Only by knowing the rules can we make rational use of them.

(15) Rent is not tax-free.

Property tax shall be paid according to 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 income tax on rental housing is not light.

For foreign-funded enterprises, Guangdong stipulates that newly purchased properties can enjoy a preferential policy of three years exemption from property tax.

A company bought a first-floor office building, half for its own use and half for rent, and applied for tax exemption, which was returned by the tax authorities: the rental part of the house cannot be exempted from property tax. The enterprise had no choice but to pay 18% property tax. That's a real pity. Whether the tax exemption conditions stipulated in Guangdong are for personal use or rental. Enterprises pay more taxes and are still kept in the dark.