The essence of tax planning is to pay reasonable taxes in accordance with the law, and minimize the risk of tax payment, and reduce the tax payable as much as possible as a legitimate economic behavior.
The tax planning of VAT is mainly considered from the following three aspects: First, the VAT planning of enterprise establishment 1.Enterprise identity selection but if you are a high-tech enterprise, the value-added is relatively high, and it is more cost-effective to choose small-scale taxpayers.
2. Enterprise investment direction and location of China's current tax law on the investment direction of different enterprises to develop different tax policies.
Investors should also make full use of national tax incentives for certain specific areas when choosing a location.
Two, the enterprise procurement activities of the value-added tax planning 1. choose the right time to buy goods in the supply exceeds demand, easy to make the enterprise itself to realize the reversal of the type of tax burden transfer; if the market inflation, as early as possible to buy is the best policy.
2. Reasonable choice of purchase object for general taxpayers, under the premise of the same price, should choose to purchase goods from general taxpayers, but if the sales price of small-scale taxpayers is lower than that of the general taxpayers, you need to calculate and then choose.
Three, the enterprise sales activities of the value-added tax planning 1. Select the appropriate sales methods such as discount sales, cash discounts, trade-in, payback sales, etc., the use of different sales methods for tax planning provides the possibility.
2. Select the invoicing time sales method planning can be combined with the planning of the realization time of sales revenue, the realization time of the sales revenue of the product determines the time of the occurrence of the enterprise's tax obligations, and the time of the occurrence of the tax obligations sooner or later for the use of tax shielding, reducing the tax burden provides a planning opportunity.
3. Smart handling of part-time and mixed sales taxpayers can control the proportion of taxable goods and taxable services to achieve the purpose of choosing to pay VAT or business tax.
In addition to the above, non-tax means such as deferred invoicing, tie-ups, prepaid invoicing, etc., can also delay the tax payment from time to time, and are also a way of corporate financing.
Tax planning in addition to VAT planning, there is also income tax tax planning.
Income tax tax planning is mainly achieved through related party transactions, including corporate income tax and personal income tax, the use of tax incentives in different regions, the separation of a number of subsidiaries, respectively, for profit centers and cost centers, to get tax incentives to reduce the cost of tax.