How to avoid tax reasonably

Tax avoidance is the inherent essence of enterprises based on profit-seeking. In order to save the tax burden and reduce the production cost, the behavior of reducing the tax burden by changing the management mode or organizational structure within the scope not prohibited by law. From this perspective, reasonable tax avoidance is legal, and tax evasion has to bear certain legal responsibilities. Therefore, it is very important for enterprises to avoid taxes reasonably. Below, Bian Xiao has compiled some reasonable tax avoidance methods. Let's have a look! What's the difference between tax avoidance and tax evasion? The ultimate goal of tax avoidance enterprises is to get as much profit as possible, and the most direct way to get profits is to reduce expenses. As a major expenditure item of enterprises, taxation has always been valued by enterprises. The enterprise support policies issued by the state are basically around tax reduction.

What is tax evasion? In essence, it is a serious illegal act to evade the tax obligation by illegal means when the tax obligation has occurred and been determined.

Is tax avoidance illegal? Tax avoidance is based on the premise of not violating tax laws. According to the policy differences in different regions, through strict organizational design, reduce tax burden and reduce tax revenue. From a legal point of view, it is not illegal, so it is also a reasonable tax avoidance.

How can enterprises reasonably avoid taxes and switch to "foreign" enterprises? China implements preferential tax policies for foreign-invested enterprises, so it is a good way to get more tax reduction, exemption or deferred tax payment from domestic-funded enterprises to Sino-foreign joint ventures and cooperative enterprises.

All production, management, service-oriented enterprises and enterprises engaged in high-tech development established in the old urban areas of cities where special economic zones, coastal economic development zones, special economic zones and economic and technological development zones are located, as well as high-tech industrial zones and bonded zones recognized by the state, can enjoy a greater degree of tax concessions. Small and medium-sized enterprises can choose the above-mentioned specific areas for investment, production and operation when choosing investment locations, so as to enjoy more tax benefits.

Entry into special industries, such as service industry, is tax-free:

1. Childcare services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled are exempt from business tax.

2. Marriage introduction and funeral services are exempt from business tax.

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

4. Private welfare enterprises with four-level disabled employees account for more than 35% of the production staff of the enterprise, and the business tax services (except advertising) within their business scope are exempt from business tax.

5. Personal services provided by disabled people are exempt from business tax.

Making a fuss about management expenses means that when you start a company, you pay more management expenses to join the overall expenditure, so that the company's expenditure can increase, and the company's expenditure will increase, and the corresponding income will decrease, so that the tax will be lower. However, if enterprises make a fuss about management fees at will, they may violate the bottom line of the law. In order not to violate the legal bottom line, the company has to make a fuss about management fees and must operate reasonably and legally.

Private owners of small and medium-sized enterprises who use but do not "charge" should consider how to share the cost of water, electricity and fuel in their operations, and whether the living expenses, transportation expenses and miscellaneous expenses of their families are included in the product cost.

Reasonable improvement of employee welfare In the process of production and operation, private owners of small and medium-sized enterprises can consider appropriately raising employees' wages within the scope of taxable wages, providing medical insurance for employees, establishing employee pension funds, unemployment insurance funds and employee education funds, and developing enterprise property insurance and transportation insurance. These expenses can be included in the cost, and at the same time, they can help private owners mobilize the enthusiasm of employees, reduce tax burden, reduce business risks and welfare burden.

Choose different sales settlement methods from sales, and postpone the time of revenue recognition. Enterprises should postpone the time of revenue recognition as far as possible according to their own actual conditions. For example, a car sales company sold 100 cars that month and earned about 20 million yuan. According to the output tax of 17%, more than 3 million yuan will be paid, but the company will immediately deduct the tax bill for next month. Due to the time value of money, delaying tax payment will bring unexpected tax saving effect to enterprises.

Common tax saving methods simulate tax assessment. Try the tax authorities to conduct tax assessment. Enterprises should evaluate themselves according to the tax assessment methods of tax authorities, so as to find problems in time and make preparations. The following is an example of value-added tax. The tax authorities evaluate the value-added tax from four aspects: tax rate, value-added tax rate, input control amount and input-output rate. Enterprises should try to use the above indicators for analysis, and if any abnormality is found, analyze the reasons in time.

If the deposit is small, you can delay paying taxes. Enterprises should pay taxes in time after reporting, but if the deposit is small, they can apply for late payment. For example, the available bank deposit is not enough to pay the current salary, or it is not enough to pay the tax payable after paying the salary. In case of the above situation, the enterprise shall apply in time and go through the formalities of deferred tax payment.

It is an obligation for enterprises without business declaration to file tax returns. Even if the enterprise may have no tax to pay, 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.

It's sales. It's sales. In fact, it is not sales, but it is also 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.

See if the loss is normal. There are all kinds of losses in the production process of enterprises. Part of the input raw materials are lost, and part of them form products. 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.

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

The applicable tax rate depends on the input VAT. Article 2 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.

Advance receipts do not need to be taxed. Advance payment is not an invoice, so the tax authorities do not supervise advance payment. Therefore, after receiving the advance payment, it is ok to issue an advance payment voucher to the other party.

Tax policy of two exemptions and three reductions: Foreign-invested enterprises can enjoy the treatment of two exemptions and three reductions of enterprise income tax from the tax year in which the first income from production and operation is obtained. Foreign-invested enterprises encouraged by the state in the central and western regions can be extended for three years after the expiration of the five-year tax reduction or exemption period, and the income tax will be halved. Advanced technology enterprises established with foreign investment can enjoy three-year tax exemption and six-year reduction of enterprise income tax; For export-oriented enterprises, in addition to the above-mentioned two exemptions and three reductions in income tax, as long as the annual export volume of the enterprise accounts for more than 70% of the total sales of the enterprise, it can enjoy the preferential treatment of halving the enterprise income tax; Foreign-invested enterprises that purchase domestic equipment within the total investment, which falls within the scope of the Import Duty Free Catalogue, can be deducted from enterprise income tax according to regulations.

The tax policy of paying double salary without subsidy stipulates that paying double salary at the end of the year can be used as one month's salary to calculate personal 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.

You don't have to pay taxes on travel. There are two situations that require tax deduction:

1. Travel expenses paid in cash shall be incorporated into the salary and salary of the current month to pay personal income tax.

2. For the marketing staff of the unit, individual income tax is required to be paid in the form of tourism. Other forms do not need to pay personal income tax.

The tax authorities that do not pay more taxes with invoices implement "controlling taxes with tickets", and all expenses of enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Being able to obtain legal vouchers has become an important way for enterprises to save taxes.

Training for foreign-funded enterprises is not limited. 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%.

More tax-saving methods 1, cleverly dealing with property tax

(1) When signing a real estate lease contract, the lessor shall separately mark the part of the leased subject matter that does not belong to real estate, so as to achieve the purpose of paying less property tax.

(2) In the case that the ad valorem property tax burden is obviously lower than the ad valorem property tax, the lessor can change the rental of the house into a storage contract to achieve the purpose of paying less property tax.

(3) The lessor can pay less property tax by raising the property service fee and lowering the rental price of the house.

(4) Use sublease to plan rental property tax. If the lessee sublets the house, as long as the business tax is paid at the sublease price, there is no need to pay the property tax.

2, activities to eat tax avoidance

Usually, the company's various meals should be recorded and classified into different expense items. Don't treat eating as business entertainment at first sight, which will affect the company's tax payment. The problem of dining in official activities really needs to be objectively reflected, the nature of dining should be reasonably divided, and all meals should not be included in the reception fee. The current dining situation can be divided into: reception fee, conference fee, training fee, overtime food fee, welfare fee, trade union fee and so on.

There is also pressure to do good deeds.

Money and objects donated by enterprises can be regarded as sales and paid value-added tax. Therefore, the tax burden should be considered when donating; Second, donations should enter the cost reasonably and meet the tax conditions, including donations through units and channels recognized by the state tax authorities. And the special receipt for accepting donations stipulated by the tax law. If it doesn't meet the requirements, it can't enter the cost after donation, and the result is to pay 25% income tax.

4. Take more investment and deduct more points.

Investment includes many aspects: for example, the purchase of office supplies, low-value consumables, car refueling and maintenance spare parts. Every little makes a mickle, and over time, enterprises can reduce their tax burden.

5. Freight and miscellaneous expenses are not equal to freight.

Enterprises can deduct 7% from the freight for selling products and purchasing raw materials, but according to the regulations, other miscellaneous expenses cannot be deducted, such as handling fees and insurance premiums. The shipper shall separate the freight from other miscellaneous fees when issuing invoices, and the shipper shall calculate the deductible amount according to the freight.

6. Signing a contract according to law can save taxes.

Generally speaking, selling products and installing services, which is a one-stop service behavior, belongs to mixed sales behavior. If the equipment price and the construction and installation price are calculated separately in the contract, the value-added tax rate can be applied separately. If the contract only writes a total price and there is no separate amount, you have to pay more taxes.

7. Don't change the contract.

Stamp duty should be paid after the contract is signed, even if the contract is invalid. For example, the company signed a contract this month and paid stamp duty at the time of declaration. The leader canceled the contract without signing it. Because the stamp duty has been paid and cannot be refunded, the cancellation of the contract has overpaid the tax.

Another is to change the contract. If the contract amount increases, stamp duty will be refunded. If the contract amount is reduced, stamp duty will not be refunded. Therefore, if the contract amount cannot be determined at the moment, then sign a contract with an undetermined amount first, and then supplement it after the amount is determined to avoid paying more taxes.

8. Find out whether it is a tax agent or a non-agent.

The identification of tax agency depends not on the name of the contract, but on the economic essence. Tax agency is essentially the service provided by intermediary agencies for enterprises. Unlike agents, agents have a third party. For example, an enterprise entrusts a company to buy a batch of products, and there are sellers, buyers and intermediaries in the business, so it belongs to the agency, while the tax agency is an intermediary agency that directly serves the enterprise, and there is no third party. So it is not an agency contract. Advance receipts in contract execution need to be included in taxable income, and cannot be taxed according to the difference.

9. If the other party violates the law, the other party will pay compensation.

It is suggested that enterprises add protection clauses in the contract: since the invoices provided by the other party do not conform to the provisions of the tax law, Party B shall bear the responsibility for the losses caused to Party A. On the one hand, the protection clauses can put pressure on the other party. On the other hand, if something really goes wrong, you can directly seek compensation from the other party according to the terms of the contract, without worrying about the legal basis.

9. You will suffer if the other party evades taxes.

A real estate company promised to buy a house and send deed tax. But in fact, the taxpayer of deed tax is the owner of the house, and the housing management department will simply ignore the contract between the real estate company and the owner. If the real estate company does not pay taxes, the owner can only pay the deed tax himself.

Although the other party promises to pay taxes, if the other party does not pay taxes, you will bear the legal responsibility, and the other party will not bear the responsibility of tax evasion. The other party just breached the contract, which is a contract dispute. The tax contract should verify whether the other party really paid the tax.

10, bidding time is very important.

The tax registration of Zhang Sanxin Company is June 30th, and that of Li Sixin Company is July 1. Both companies submitted preferential tax policies for new enterprises to the tax authorities. At the end of the year, the tax authorities approved: Zhang San's company had enjoyed a one-year income tax concession that year and began to pay income tax next year; Li Si's company can choose to pay this year's profit first, and then start to calculate and enjoy a one-year income tax concession next year. According to the tax regulations, companies that started business in the first half of the year are exempt from tax for one year.

1 1, technology shares have many benefits.

It is suggested that bosses put technology patents into the company at a fixed price. On the one hand, it can improve the company's financial situation and reduce the financial pressure when investing. On the other hand, after pricing shares, the company can be included in intangible assets and amortized reasonably, which can increase costs, reduce profits and pay less income tax.

12, account book transfer is not arbitrary.

According to the provisions of the Measures for the Administration of Tax Assessment and the Law on the Administration of Tax Collection, the tax authorities cannot access the account books of enterprises during tax assessment interviews, but they can access the account books of taxpayers for inspection with the approval of the tax director at or above the county level during tax inspection.

13, less tax is paid for the reset process.

For motorcycle and automobile enterprises, setting up their own sales companies can avoid excessive consumption tax burden. The company's products are sold to the sales company first, and then the sales company sells them to dealers or customers. Because the consumption tax is paid in the production process, not in the sales process, the sales company does not pay the consumption tax, so as long as the pricing is reasonable, it can pay less consumption tax.

As a part of enterprise value chain, marketing activity is also a part of profit transmission, and it is in line with the actual situation of the enterprise that part of profits remain in the sales company. The key is to reasonably divide the profits of manufacturing and sales links. According to the market rules, the profit of manufacturing links is very low. Therefore, it is a reasonable division to distribute 30%-40% of the profits to the sales companies.

14, divide it first, then sell it, and pay less tax.

A company invests in an enterprise and holds 60% of its shares. The enterprise market is running well, and the company has made profits year after year. The value of this 60% equity has increased a lot. Now the boss of the company wants to transfer the equity, and the financial manager suggests dividing the profits before the transfer, which can reduce the tax. Because you don't have to pay taxes if you distribute it first, you have to pay taxes if you don't distribute it.

15, year-end bonus tax avoidance

If the employee's year-end bonus is relatively high, the enterprise can give the employee the year-end bonus as a double salary benefit, which will reduce the corresponding tax expenditure of the employee and increase the salary of the employee. This is a very good tax avoidance method.

16, falsely reporting losses does not mean tax evasion.

There will inevitably be mistakes in financial work. Usually there are errors in income accounting and cost processing. When the tax authorities come to check and find mistakes, they will bear the tax responsibility. If the company itself is losing money, after the income and cost are corrected, the company becomes profitable, that is to say, it paid less taxes in that year, which can be ruled as "tax evasion" according to the law. If after the correction, the company still loses money and does not cause the company to pay less taxes, it is not "tax evasion" but "false tax basis". Therefore, underestimating income and overestimating costs and expenses are not necessarily tax evasion.

17, people can't stop to declare.

It is suggested that enterprises should pay attention to the problem of tax declaration when financial personnel leave their jobs, negotiate with the employees who have left their jobs, and complete the tax declaration even if they have left their jobs. Failure to declare on time will result in a fine of 2000 yuan each time.

18, more communication and less fines

Tax laws and regulations sometimes change rapidly, so enterprises should be careful not to make mistakes. Taxpayers must first sincerely face up to their mistakes and admit them, but analyze the reasons, whether it is because the new policy is unknown, because the newcomers are unfamiliar, or because of careless operation. , and reflect the actual reasons to the tax authorities. In most cases, mistakes in daily tax payment can be forgiven by the tax authorities, and fines can be reduced or exempted as appropriate.

19, no price, no price?

The provisions of value-added tax and business tax have extra-price expenses, which are to collect other money other than sales and services, and collect and pay on behalf of them. These extra expenses are not necessarily the company's income, but they need to be taxed, thus increasing the company's tax burden. The condition of out-of-price expenses is the price first: that is, the fact that sales or services need to be charged first may lead to out-of-price expenses. If there is no sales, there is no service provided to the other party, and even if the money is collected, it is not an out-of-price expenditure.

20. Business tax can be used wisely.

The business tax is finally summed up in one sentence. The main means is to reduce the circulation links as much as possible, that is, to reduce the circulation links through purchasing and selling. For example, a real estate company A changed its strategy to give up development after buying a plot of land for 6,543,800 yuan, and then sold the plot to company B for 20 million yuan. At this time, Company A should pay business tax of 2000 * 0.05 = 654.38+RMB 0.00000. Later, Company A asked the Land and Resources Bureau to issue an administrative institution receipt of180,000 yuan to Company B. He used the difference of 2 million yuan as the agency fee to invoice Company B, and signed an agency building agreement, so that Company A should pay the business tax of 200*0.05= 10 (ten thousand yuan), saving 900,000 yuan.

2 1, there is a way to lose the invoice.

Don't panic if you lose the invoice. According to the regulations, the solutions to lost invoices are: special invoices can be solved by contacting suppliers, and other invoices can be solved by the other party providing copies of invoices with official seals. If the other party can't provide copies, such as air tickets, boat tickets, etc., the parties can write down the specific process and the company can approve it internally.

22. Don't buy out-of-control invoices.

Some people keep setting up companies, applying for invoices, and then selling invoices everywhere. These invoice tax authorities classify such invoices as "out-of-control invoices". Now these out-of-control invoices are posted on the website of the tax authorities. Using "out-of-control invoices" to falsely report costs is tax evasion, and the losses of enterprises will be great.

23. E-commerce pays less tax.

Today, with the popularity of the Internet, enterprises can completely abandon the traditional business model and change to the form of ordering through computer networking. All ordering processes are completed online, which can save stamp duty and is equally applicable to sellers and buyers. So in this case, the cost of online leasing can be earned back by half.

24. Business tax can be used wisely.

The business tax concludes with a sentence, reducing circulation links as much as possible. The main means is agency, that is, reducing circulation links through purchasing and selling. For example, a real estate company A bought a plot of land for 6.5438+0.8 million yuan, changed its strategy and gave up development, and then sold the plot to company B for 20 million yuan. At this time, Company A should pay business tax of 2000 * 0.05 = 654.38+RMB 0.00000. Later, Company A asked the Land and Resources Bureau to issue an administrative institution receipt of180,000 yuan to Company B. He used the difference of 2 million yuan as the agency fee to invoice Company B, and signed an agency building agreement, so that Company A should pay the business tax of 200*0.05= 10 (ten thousand yuan), saving 900,000 yuan.

25. Report an accident.

For example, if you are on a business trip and your laptop is stolen, it is a property loss and should be included in the company's cost with relevant certificates. Therefore, after the computer is lost, it is necessary to report the case to the public security organ in time, obtain relevant certificates and return them to the financial department as evidence. If there is no evidence, the loss cannot be included in the cost, which is equivalent to the loss of more than just a computer.

26. Bad debt tax avoidance

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China OrderNo. 13, bad debts incurred by enterprises can be classified as bad debt losses after being approved by the tax authorities, so as to reduce taxable income and pay less income tax. But not all bad debts are treated as bad debt losses. Therefore, tax evaders must find out under what conditions bad debt losses can be classified as bad debt losses.

How to avoid tax risks When auditing the annual accounting statements of some companies, we found that many companies have some problems of irregular accounting and great potential tax risks. We analyze and enumerate here, hoping to attract your attention and try our best to standardize accounting and avoid tax risks.

1, the company invested in buying a house and a car, but the creditors wrote the shareholders, not the units that contributed;

2. Accounts receivable or other receivables of shareholders are listed in the account books;

3. The company expenses and shareholders' personal consumption in the cost expenses cannot be clearly divided;

According to the Individual Income Tax Law and the Relevant Regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the above matters are regarded as dividends obtained by shareholders from the company, and the individual income tax must be withheld and remitted, and the related expenses shall not be included in the company's cost, which will bring additional tax burden to the company.

4. Foreign-funded enterprises still withdraw welfare funds according to a certain proportion of the total wages payable, and the book balance at the end of the year;

5. If a trade union organization has not been established, the trade union funds shall still be accrued according to a certain proportion of the total wages, and the special vouchers issued by the trade union organization have not been obtained at the time of expenditure;

6. Depreciation of fixed assets is not accrued according to the standards stipulated in the tax standards, and no tax adjustment is made when reporting enterprise income tax. Some companies make up for depreciation across tax years (according to the relevant tax laws, costs and expenses shall not be charged across periods);

7. When the production enterprise calculates the cost of finished products and production costs, the accounting vouchers are not attached with a list of materials, labor and expenses, and there is no basis for calculation;

8. When calculating the sales cost of products (commodities), the sales cost calculation table is not attached;

9. When paying employees in cash, there is no payroll signed by employees, and the payroll cannot be effectively linked with the employment contract and social security list;

10, the organization expenses are fully included in the current cost in the year when the income is obtained, and no tax adjustment is made;

1 1. accrual of period expenses without accrual basis and foundation; Or withholding unreasonable expenses at the end of the year;

12. Commercial insurance is included in the current expenses without tax adjustment;

13. The raw materials of production enterprises are estimated to be put into storage, and the related input tax is also estimated. If this batch of materials is consumed in that year, it will affect the sales cost of that year;

14. Employees will be reimbursed by the invoice amount, or by expired tickets, serial tickets or tax limits (such as meal tickets). These expenses cannot be charged before tax;

15. Accounts payable have been in the account for many years. If it has not been paid for more than three years, it should be included in the taxable income of the current period, but the enterprise has not made tax adjustment;

The above items 4- 15 all involve the failure to collect enterprise income tax according to the Enterprise Income Tax Regulations and the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), which will bring the risk of overdue tax, tax penalty and late payment fee during tax inspection.

16, the value-added tax accounting is not standardized, and it is not recorded according to the specified product items and columns, which causes confusion in the value-added tax accounting and brings trouble to the verification of tax payable during tax inspection;

17. Using "issued goods" to account for the issued inventory has caused confusion in the time of paying VAT. According to the provisions of the value-added tax regulations, goods (products) have the obligation to pay taxes after they are issued (whether they are invoiced or not);

18. the r&d department collects raw materials and raw materials with abnormal losses, but the input tax paid by raw materials has not been transferred out;

19, sales of waste materials, excluding the provision and payment of value-added tax;

20. Donation of raw materials and finished products to foreign countries is not divided into two businesses: external sales at fair value and external donation.

The above items 16-20 all involve the accounting related to value-added tax, such as failure to extract output tax and transfer out input tax according to the Provisional Regulations on Value-added Tax and the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), which will bring risks of tax payment, fines and late fees during tax inspection.

2 1. The company organizes employees to travel, which is directly used as company expenses, and personal income tax is accrued and paid, not incorporated into the total wages.

22. The financial personnel of many companies ignore the declaration of stamp duty, and the collection and management of stamp duty is characterized by light tax and heavy punishment.

23. The financial personnel of many companies neglected to declare the property tax. Related parties provide office space and production sites for enterprises to use, and failing to declare property tax as required will bring the risk of paying taxes, fines and late fees during tax inspection.