Qujing agency bookkeeping: 20 17 practical and reasonable tax avoidance methods that companies must know 12.

The government has been emphasizing reducing the tax burden of enterprises, which will undoubtedly provide entrepreneurs with a more favorable tax environment and further reduce the tax burden of enterprises. Entrepreneurs can not only enjoy the benefits of tax policy, but also achieve the goal of reducing tax burden through tax planning, that is, "reasonable tax avoidance."

Reasonable tax avoidance is not tax evasion, but it is to reduce the tax pressure within the legal scope and avoid the blind spot of tax knowledge, which leads to enterprises paying more taxes or being fined by the tax bureau. Therefore, it is necessary for enterprises to understand the basic knowledge of reasonable tax avoidance.

Three common ways to avoid taxes according to policies:

I. The preferential policies of the state for high-tech enterprises are as follows:

1. The R&D expenses of the enterprise can be deducted before tax according to 175%.

2. If you apply to become a "high-tech enterprise", you can pay less corporate income tax of 10% and more profits of 15%. (Non-high-tech enterprises are required to pay 25% enterprise income tax)

Two. The preferential tax policies for small and low-profit enterprises are as follows:

1. For small and meager profit enterprises whose annual taxable income is less than 200,000 yuan (including 200,000 yuan), the income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

2. For small and meager profit enterprises with an annual taxable income of 200,000 yuan to 300,000 yuan (including 300,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%.

3. If the monthly sales of small-scale taxpayer enterprises do not exceed 30,000 yuan (paying 90,000 yuan quarterly), they can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.

Three. The year-end bonus tax preferential policies are as follows:

The exact name of the year-end award is "one-time bonus for the whole year". The year-end bonus tax calculation method is a relatively preferential algorithm, and it is the only tax preference that can be divided by 12 to calculate the appropriate tax rate.

The year-end award is an affirmation of employees' work performance in the past year. "year-end double salary system" is one of the most common forms of year-end bonus distribution, which is widely used by most enterprises, especially foreign companies.

Enterprises should make good use of the preferential tax policy of "annual one-time bonus" to reduce the tax burden, and also need to pay attention to the following matters:

1) Taxpayers get a one-time bonus for the whole year, which is calculated and taxed separately as one month's salary and salary income. In a tax year, for each taxpayer, this tax calculation method is only allowed once.

2) Taxpayers' bonuses of various names except one-time bonuses throughout the year, such as semi-annual bonuses, quarterly bonuses, overtime bonuses, advanced bonuses, attendance bonuses, etc., are merged with the salary and salary income of the current month, and individual income tax is paid according to the provisions of the tax law.

3) As the legal taxpayer of personal income tax is an individual, the personal income tax borne by the enterprise for employees cannot be deducted before tax. When the annual settlement is made, the enterprise shall make tax adjustment to increase the taxable income.

Four situations that enterprises tend to ignore and lead to overpayment of taxes

First, there is no business, but also zero declaration.

According to the relevant laws and regulations, an enterprise must declare its operation to the tax bureau every month after obtaining a business license. Whether you make money or not, whether you have business or not, you should make an account every month according to the business situation, and then go to the tax bureau for tax declaration according to the account book. At present, small-scale enterprises can declare zero if the invoice amount in a quarter is less than 90 thousand yuan. Zero declaration is also relatively simple to handle. If it is not handled, the enterprise will face a fine of 2000 yuan.

It should be noted that long-term zero declaration may be included in the key monitoring scope by the tax authorities, and if there is any untrue situation, it will be investigated and dealt with by the tax authorities according to law.

2. The VAT rate has nothing to do with the input tax rate.

In this regard, for example, Article 2 of the VAT stipulates that the tax rate for book sales is 13%. That is, as long as the enterprise is a general taxpayer, the tax rate for selling books is 13%.

Then the question is, if a company that sells books also meets the requirements of ordinary taxpayers, but the input invoice he gets for printed books is 17%, can the tax rate of 13% continue to apply when paying taxes? (That is, when paying taxes, the tax rate of 13% will be deducted.).

The answer is yes, the company still applies the tax rate of 13%, because the nature of the industry determines the value-added tax rate, regardless of the input tax rate.

Third, remember to pay taxes when the contract is invalid.

In the course of daily operation, enterprises must sign contracts with the outside world. If there is an accident in the middle, both parties need to complete the obligation to pay stamp duty if they cancel the contract.

Fourth, if you don't get the invoice, you have to pay more taxes.

The tax authorities implement "controlling taxes by votes", and all expenses of enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Being able to obtain legal vouchers (invoices) has become an important way for enterprises to save taxes.

However, some people don't care. When the other party induces enterprises not to invoice in the name of preferential treatment, some enterprises will agree, but they actually lose money.

For example:

If a company buys 1 ,000 yuan of office supplies, it only needs to pay 900 yuan without invoicing, and it needs to pay 1 ,000 yuan for invoicing. On the surface, not invoicing can save enterprises 1 000 yuan.

But the reality is: if you pay more 100 yuan, you can pay less corporate income tax in 330 yuan; And if you pay less 100 yuan, the enterprise income tax will be paid more in 330 yuan. The difference between taking an invoice and not taking an invoice is clear at a glance. Therefore, enterprise personnel must remember to pay more taxes if they can't get the invoice.

Five tax saving skills that entrepreneurs must know.

First, put individual patents into the company's use in the form of technology shares.

If the owner or employee of an enterprise owns a patent and provides it to the company for use, the company can make a reasonable evaluation of the single patent, incorporate it into the company for use in the form of valuable shares, and sign a formal contract.

In this way, patents will become intangible assets of the company, and accountants can use reasonable amortization to include them in the cost, thus reducing profits and achieving the purpose of paying less taxes.

Second, reasonably improve employee welfare and amortize profits.

In the process of production and operation, the owners of small and medium-sized enterprises can appropriately raise the wages of their employees within the scope of taxable wages, such as providing medical insurance for employees and establishing employee funds (such as pension funds, unemployment insurance funds, education funds, etc.). ), and increase enterprise property insurance and transportation insurance. This can not only arouse the enthusiasm of employees, but also include these expenses in the cost of enterprises, thus amortizing the profits of enterprises and reducing the tax burden.

Three, mixed sales should be signed in accordance with the law, tax respectively.

If a sales behavior involves both services and goods, it is mixed sales. There are two elements here: one must be the same sales behavior, and the other must involve services and goods, both of which are indispensable. There are also tax planning points to pay attention to.

Four, the invoice is lost, timely remedy, can still be reimbursed.

In our country, taxation is controlled by votes because it involves taxation. If the invoice is lost, it is impossible to reopen it. But there is no invoice, no reimbursement by ticket, and no company records. What should I do?

Don't panic because of the lost invoice, you can take the following two measures to remedy it:

First, if the original vouchers obtained from other units are lost, they should obtain the certificate stamped by the original issuing unit, and indicate the number, amount and content of the original vouchers. After the approval of the person in charge of the accounting institution, the person in charge of accounting and the leader of the handling unit, it can be used as the original voucher.

Second, if it is really impossible to obtain vouchers, such as train, ship, plane ticket and other vouchers, the parties concerned shall write down the details, which will be used as the original vouchers after being approved by the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit leader.

Five, the company's expenses and personal consumption of shareholders should be clearly divided.

For example, some companies invest in the purchase of houses and cars, but the creditors are written as shareholders, not the units that contribute, and the funds are not listed in the accounts receivable or other receivables of shareholders. Is this reasonable?

This is an example of the mixing of company expenses and shareholders' personal expenses. According to the relevant provisions of the Individual Income Tax Law and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the above matters are regarded as dividends obtained by shareholders from the company, and individual income tax must be withheld and remitted. The related expenses shall not be included in the company's cost, and the accounts receivable or other receivables of shareholders are listed on the books, which will bring additional tax burden to the company.