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Tax Avoidance

2009/5/5 15:54:00 42085

Reasonable tax avoidance is not only a matter of the financial sector, but also the cooperation of various departments such as market, business and so on.

Legal avoidance means that taxpayers should take appropriate measures to avoid paying taxes and reduce tax expenditures under the premise of respecting the tax law and paying taxes according to law.

Reasonable tax avoidance is not a tax evasion, she is a normal legal activity; reasonable tax avoidance is not only a matter of the financial sector, but also needs the cooperation of various departments such as the market, business and so on, starting from the signing of contracts, payment and other aspects.

1, change to "foreign" enterprises.

China has imposed a tax slant policy on foreign-invested enterprises. Therefore, the pition from domestic enterprises to Sino foreign joint ventures and cooperative business enterprises can be regarded as a good way to get more tax reduction, tax exemption or tax reduction.

2, register to "treasure land".

All production, operation and service enterprises established in the special economic zones, coastal economic development zones, special economic zones and economic and technological development zones in the old urban areas, as well as the newly established high-tech industrial zones and bonded zones identified by the state, and enterprises engaged in hi-tech development, are subject to higher tax preferences.

Small and medium-sized enterprises, when choosing investment locations, can purposefully choose the above specific areas for investment and production and operation so as to enjoy more tax preferences.

3, enter a special industry.

For example, the tax exemption for the service industry: the nurturing service provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled is exempt from business tax.

Marriage and funeral services are exempt from business tax.

Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.

The civil welfare enterprise that replaces four disabled persons and accounts for more than 35% of the enterprise's production personnel shall be operated within the scope of the tax category of the business tax service industry (except advertising), and shall be exempt from business tax.

Personal services provided by disabled persons are exempt from business tax.

4, do management expenses article.

Enterprises can increase the ratio of bad debts preparation, and the bad debt reserve is to enter into management expenses. This will reduce the profit of that year and reduce the income tax.

Enterprises can shorten the years of depreciation as far as possible, so that the amount of depreciation will increase, profits will be reduced, and income tax will be paid less.

In addition, the depreciation method used is different, and the depreciation amount calculated is quite different, which will eventually affect the income tax.

5, use instead of "fees".

Private business owners of small and medium sized enterprises should take into account how to share water, electricity and fuel costs in operation, and whether family expenses, pportation costs and miscellaneous branches are included in the cost of products.

6, improve employee welfare reasonably.

In the process of production and operation, private owners of small and medium sized enterprises can consider appropriately raising their wages in the category of not exceeding the taxable wage, conducting medical insurance for their employees, establishing staff pension funds, unemployment insurance funds and staff education funds and so on, so as to carry out enterprise property insurance and pportation insurance.

These costs can be included in the cost, but also can help private owners mobilize the enthusiasm of employees, reduce tax burden, reduce operational risks and welfare burdens.

7, starting from sales.

Choose different sales settlement methods and postpone the time of income confirmation.

Enterprises should delay the confirmation time of revenue as far as possible according to their own actual conditions.

For example, a car sales company sold 100 cars in the month, earning about 20 million, and paying about 3000000 of the tax according to the 17% output tax, but the company will immediately deduct the tax return from next month to this month.

Due to the time value of money, delayed taxation will bring unexpected tax saving effect to enterprises.