Method 1: Divide the salary into year-end bonus.

The usual practice is to divide income into daily salary and year-end bonus, and make full use of the preferential policy of paying taxes separately for year-end bonus to achieve the purpose of tax saving.

For individuals with an annual salary of less than 200,000 yuan, this policy is indeed a good planning method. If enterprises truthfully pay social insurance and housing provident fund for individuals, the overall tax burden of individuals can be controlled at around 6%.

However, for individuals with higher annual salary, although this planning method can continue to be used, the overall tax burden will increase significantly.

● Method 2: Pay by reimbursement.

The usual practice is to find an invoice for reimbursement. That is, part of the income is normally declared and taxed, and the other part is reimbursed by invoices to achieve the purpose of "tax saving".

This method has a long history. Because of its simple operation and extremely low difficulty coefficient, it is still welcomed by various enterprises. But in fact, it is basically a plan of "there is no silver here", which seriously underestimates the IQ of the inspectors.

● Method 3: Withdraw cash in the form of boss loan.

The common practice is to declare a part of the salary as a tax, withdraw the rest in the form of a boss's loan, and then transfer the money to the employee's personal account through the boss's personal account.

However, according to the law, if the loan is neither returned nor used for the production and operation of the enterprise after the end of the tax year, the unpaid loan can be regarded as the dividend distribution of the enterprise to individual investors, and personal income tax can be levied according to the items of "interest, dividend and dividend income".

● Method 4: Break the whole into parts.

The usual practice is that companies declare the wages of high-income employees at a lower amount when filing tax returns, and declare the wages of low-income employees at a higher amount when filing tax returns (extra taxes are borne by high-income employees), and pay according to the actual amount.

In the case of keeping the total wages unchanged and paying taxes in full, the purpose of "saving taxes" for high-income employees is achieved by breaking up the wages of high-income employees and hiding them in the wages of low-income employees.

The operation method of this scheme is relatively hidden, and it is usually difficult to find problems if only the total amount of tax declared is compared with the total amount of wages and salaries collected before enterprise income tax. However, this does not mean that the scheme is foolproof. Once reported or inspected by the tax authorities, clues will soon be exposed.

● Method 5: Increase the base of housing provident fund.

It has long been an open secret that the base of social security and provident fund is inconsistent with the actual salary, so we will not discuss it. The common practice of "different tables" is to increase the payment base of housing provident fund for high-income employees and open a big gap with the social security base.

After certain conditions are met, the housing accumulation fund undertaken by individuals or companies can be automatically transferred to individual accounts on a regular basis. Raising the base of housing provident fund is equivalent to directly deducting a part of personal income from individual tax in disguise, thus achieving the purpose of reducing tax payment.

However, due to the powerful automatic comparison function of Shang Jin Tax Phase III, social security agencies can easily find this anomaly. It is very easy to find defects by going directly to the enterprise for inspection.

The above introduces the conventional tax avoidance methods for high-income people, some of which are risky. It is suggested that professional tax agencies be invited to avoid taxes reasonably and legally.

Enterprise Wealth Security Research Institute can reasonably and legally allow taxpayers to save/save/pay less taxes according to their own tax environment!

Enterprise Wealth Security Research Institute has 19 years of rich industry experience and has helped many enterprises/taxpayers solve various fiscal and taxation problems.