Tax payment plan

Reasonable tax avoidance is not tax evasion. This tax planning book is worth reading.

First, these 10 tax avoidance methods must not be used!

Mode 1:

In order to make shareholders pay less or even no dividend tax of 20%, let shareholders take huge dividends from the company in the name of borrowing and record them in "other receivables-natural person shareholders".

Mode 2:

In order to pay 25% less corporate income tax, the company artificially maintains income and conceals operating income in the "accounts received in advance".

Mode 3:

In order to reduce profits, the company instructed financial personnel to help purchase ordinary invoices of various project types from third parties by paying handling fees to reduce accounts, so as to achieve the purpose of paying less corporate income tax.

Mode 4:

In order to make senior executives pay less taxes and social security, the company artificially turns wages and salaries into labor remuneration income, which leads to the same employee receiving both wages and labor fees, which not only produces labor relations, but also produces non-conforming labor relations.

Mode 5:

In order to falsely reduce income, fictitious return business, and even artificial New Year sales return, there is a risk of false invoicing.

Mode 6:

In order to pay less value-added tax, enterprises abuse the policy of collecting value-added tax difference, which leads to a large loss of value-added tax.

Mode 7:

Collect a large number of fictitious "sky-high conference fees", "sky-high consulting fees", "sky-high service fees" and "sky-high promotion fees" on the books, so as to achieve the purpose of tax avoidance.

Mode 8:

In order to pay less value-added tax, enterprises artificially increase the input tax, deduct a large number of welfare expenditures and special invoices obtained from simple collection projects without transferring them out, and even take the risk of buying tickets to falsely deduct them.

Mode 9:

Enterprises pay less property tax for housing rental, and artificially divide the rent into false items such as rent without property tax, property fee and management fee.

Mode 10:

Enterprises avoid taxes by depositing the realized taxable income into personal cards, setting up off-balance-sheet accounts, not recording income, and even obtaining business licenses according to law without going through tax registration for a long time.

Two. 162 in category 17 is exempt from value-added tax.

Reasonable tax avoidance methods:

I. Sales revenue (output tax)

(1) When goods are issued, the sales revenue is not recorded on time according to the accrual basis, but the sales are based on the payment received. Its performance is: when the goods are issued, the warehouse keeper keeps accounts, and the accountant does not keep accounts.

(2) The grinding of raw materials is not recorded as "other business income", but as "non-business income", or directly grinds off "accounts payable" and is not included in the "output tax".

(3) When goods are sold in the form of "accounts received in advance", the products (goods) are not transferred to sales revenue on time when they are issued, and the account period is longer, resulting in the input tax being greater than the output tax.

(4) Industrial enterprises that manufacture large-scale equipment do not record sales revenue as long-term retention.

(5) The extra-price income is not included in the sales income or the output tax. For example, after receiving liquidated damages, most enterprises will increase bank deposits to offset financial expenses.

(6) "Three Guarantees Income" does not include sales income. The "three guarantees" income of products means that manufacturers pay "three guarantees" (including accessories) to merchants in a certain proportion in addition to the fees paid to designated maintenance points. Warranty points and merchants do not record income, and a considerable number of accessories are recorded in "consignment goods".

(seven) waste, waste income is not accounted for. Mainly metal chips, iron chips, copper chips, aluminium scrap, defective products, used packaging materials, liquids, etc. Industrial enterprises. Most of these incomes are cash income, which is obtained by individual operators. Taxpayers deposit these incomes in private accounts, and a small part of them are used for employee benefits, such as canteen subsidies, a very small part is used to pay management fees, and most of them are used for eating, drinking and giving gifts.

(8) rebate sales. In a market economy, marketing means are changeable. Rebate sales are the compensation for manufacturers to occupy the market and merchants to operate products below the market price. It is an effective means for new products to occupy the market and an integral part of marketing strategy. There are two main forms:

First, merchants sell a certain number of products from manufacturers, pay the payment on time, and manufacturers return cash according to a certain proportion.

The second is to return physical objects, products or accessories. After receiving these cash and physical objects, the merchants will neither record the cash nor make extra-price income, let alone "transfer out the input tax", forming an off-balance-sheet operation.

(9) Discounted income. Discount refers to discounts and discounts, which are similar to rebate sales, but the difference is that the discount occurs when the sales are realized, whether it is indicated on the invoice or reflected by another red ticket. In accordance with the provisions of the tax law, if the discount amount is indicated on the invoice, it shall be accounted for according to the actual amount charged. In addition, if a red ticket is issued, it is not allowed to offset the income. In practical work, taxpayers often use red tickets to deduct income and give the deducted income to buyers in cash. Buyers don't record out-of-price income, which leads to less tax payment.

(ten) packaging deposit overdue (one year) not accounted for sales revenue.

(eleven) engaged in mixed sales of production and operation and taxable services, taxpayers choose the method that is beneficial to their bookkeeping and tax declaration.

(12) Sales of old fixed assets, including motorcycles, automobiles and yachts subject to consumption tax, which do not meet the tax exemption conditions, will not be calculated and paid with 4% value-added tax, and will be directly included in non-operating income.

(thirteen) in order to adjust the income and profit plan of the enterprise, the income is artificially adjusted and the realized income is deferred.

(14) is regarded as sales without recording income. Enterprises' long-term investment in raw materials and finished products, as well as products (commodities) as gifts or as display samples, are not regarded as sales income, and the output tax is not recorded.

(15) The parent company has several subsidiaries. All businesses involving VAT invoices and ordinary invoices are accounted for by the parent company, while others are left to the subsidiaries, which pay a certain management fee to the parent company every year.

(16) Small-scale taxpayers, in order to meet the standards of ordinary taxpayers, take a number of ordinary taxpayers to issue special VAT invoices to each other after confirming that the annual inspection is not up to standard, and the payment for goods is also mutual payment. However, for one thing, several invoices have not added value to each other's business, which is one reason for the low tax burden of some enterprises.

(seventeen) the value-added tax invoice issued is lost, and the ordinary invoice is issued, and the income is not recorded.

Second, input tax.

(eighteen) commercial enterprises should handle tax registration according to industrial enterprises and identify the general taxpayer of value-added tax, and deduct it according to the input tax of raw materials, not according to the payment voucher.

(nineteen) when purchasing goods, there is no inspector's warehouse in the industry, or the issuing list is used instead of the warehousing list to declare the deduction. If the merchants do not pay in full, they will be deducted by themselves, or it is difficult to find out these merchants without a lot of evidence.

(20) Use endorsed bills of exchange as prepayments, and use modern technical means to alter and copy them for many times as payment vouchers to defraud deductions.

(21) Taxable services are not paid and deducted (commissioned processing, water, electricity and freight).

(twenty-two) the input tax of raw materials for construction projects or units used as non-taxable items such as welfare shall not be transferred out.

(twenty-three) to obtain a special invoice for input, and the drawer and the payee are inconsistent, and the goods and money of the ticket are declared to be deducted in different places.

(twenty-four) commercial enterprises do not report to the tax authorities for approval, and deduct taxes without authorization.

(twenty-five) with the advance payment voucher (large cheque) for many times, as a payment voucher for many times, to declare the deduction.

(twenty-six) the transport invoice is incomplete, the ticket does not match the goods, or a false invoice is obtained for deduction.

(twenty-seven) in order to achieve the purpose of deduction, there is no transportation business, to the transportation management office, freight center, local tax bureau and other units to issue invoices for deduction.

(twenty-eight) railway passenger invoices (baggage tickets) should be used as transport invoice declaration deduction.

(twenty-nine) the most typical example is that individual enterprises deduct the invoice declaration of hauling garbage into the invoice of transporting goods.

(30) If the input invoice is lost, the input tax will still be deducted.

Third, taxes and fees should be paid

Four. business income tax

Make good use of policies to avoid taxes.

Next, I will give you an inventory of 22 new financial policies issued by the tax bureau in 2020.

1, small-scale 65438+ 10,000 yuan is exempt from value-added tax.

From June 2009, 2065438+1 October 1 to February 2009, 202 1 3 1 the total monthly sales of small-scale VAT taxpayers shall not exceed 1 ten thousand yuan (for example, 1 quarter is/kloc-)

2. The minimum enterprise income tax is 5%.

From 20 19 to 202 1 day to 202 12 to 3 1 day, the annual taxable income of small and low-profit enterprises does not exceed1million yuan, which is included in the taxable income at a reduced rate of 25%, and corporate income tax is paid at a reduced rate of 20%. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it 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%.

3. The conditions for small and low-profit enterprises have been relaxed.

Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.

4, small-scale six taxes and two additional reductions of 50%

20 19 to 202 19 to 202 10 to 20 12 to 3 18, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local tax are 50% of the tax amount.

5. Domestic air tickets can be deducted from VAT.

From April 1, air tickets, train tickets, bus tickets, etc. With the passenger identity information, you can calculate the VAT deduction without authentication! If the taxpayer fails to obtain the special VAT invoice, the input tax shall be determined temporarily according to the following provisions:

1. If the electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice;

2. If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax shall be calculated according to the following formula: air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%.

3. If a railway ticket with passenger identity information is obtained, it shall be the input tax calculated according to the following formula: input tax for railway passenger transportation = face value ÷( 1+9%)×9%.

4. If other passenger tickets such as roads and waterways with passenger identification information are obtained, the input tax shall be calculated according to the following formula: the input tax for transportation of other passengers such as roads and waterways = face value ÷( 1+3%)×3%.

6. Simplify the VAT declaration of general taxpayers.

Cancel the data attached to some returns:

I. Abolish the original Attached Information (V) of VAT Tax Return (hereinafter referred to as Attached Information (V)).

The second is to cancel the original List of Analysis and Calculation of Tax Burden of VAT Reform.

Taxpayers do not need to fill in the above two schedules from May 1 2065438.

7. One-time deduction is allowed for purchasing real estate.

From April 20 19 1 day, the input tax of taxpayers' real estate or real estate under construction will not be deducted for two years. The input tax that is not deducted according to the above provisions can be deducted from the output tax during the tax period of 2065438+April 2009.