In order to support the development of small and micro enterprises, the state has successively issued a series of preferential tax policies to support the development of small and micro enterprises, and the beneficiaries are mainly small and micro enterprises. How to make full use of the preferential tax policies given by the state is an important topic that small and micro enterprises need to study.

The preferential tax policies suitable for small and micro enterprises cover a wide range. Using preferential tax policies for tax planning conforms to the national macro-policy and legislative intent, and has the lowest tax-related risk, which is the most important method for tax planning of small and micro enterprises.

At the same time, in the preferential policies, it is not difficult to find the country's favor for international transportation labor and energy-saving service companies. Small and micro enterprises providing international transportation services are exempt from business tax. For qualified energy-saving service companies, the taxable income of business tax obtained by implementing contract energy management projects is temporarily exempted from business tax.

It can be seen that it is very necessary for small and micro enterprises to make full use of national tax preferential policies.

Second, small and micro enterprises master the specific provisions of tax laws and regulations.

Small and micro enterprises should fully grasp the specific provisions of tax laws and regulations when making accounting policy choices according to the accounting standards for small enterprises.

For example, Article 8 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Tax Treatment Issues of Enterprise Income Tax: According to the provisions of Article 21 of the Enterprise Income Tax Law, expenses actually confirmed in the financial accounting treatment according to the enterprise financial accounting system, which do not exceed the pre-tax deduction scope and standards stipulated in the Enterprise Income Tax Law and relevant tax laws and regulations, can be deducted before enterprise income tax according to the actual accounting treatment of enterprises, and their taxable income can be calculated.

That is to say, according to the spirit of the announcement 15, if the accounting standards for small enterprises are inconsistent with the provisions of tax laws and administrative regulations when calculating taxable income, they shall be calculated in accordance with the provisions of tax laws and administrative regulations. If the expenses recognized by small and micro enterprises in accordance with the standards do not exceed the standards and scope stipulated in the tax law (such as the choice of depreciation period), in order to reduce the differences between accounting and tax law and facilitate tax collection and management, small and micro enterprises can only recognize expenses in accordance with the accounting standards for small enterprises and cannot make any tax treatment adjustments. According to this principle of collection and management, small and micro enterprises should choose the highest expense deduction standard (such as the shortest depreciation period) allowed by the tax law when choosing accounting policies.

Third, small and micro enterprises standardize accounting and declare and pay taxes on time.

Accounting personnel of small and micro enterprises should standardize the accounting behavior of small and micro enterprises in accordance with the requirements of the Accounting Standards for Small Enterprises.

First of all, only by standardizing accounting can small and micro enterprises meet the requirements of audit collection and avoid the unfair phenomenon of paying enterprise income tax because of poor profitability or even losses.

Secondly, if the accounting of small and micro enterprises is not standardized, the tax authorities can only adopt the collection and management method of "approved collection". According to Article 16 of the Interim Measures for the Verification and Collection of Enterprise Income Tax (Guo Shui Fa [2000] No.38), taxpayers who implement the verification and collection method shall not enjoy preferential policies for enterprise income tax.

Secondly, irregular accounting will cause losses to small and micro enterprises. If the tax law stipulates that the technology development fee of small and micro enterprises meets the requirements, it can be deducted. However, in accounting, if accountants ignore the depreciation of technology research and development sites and equipment and do not account separately, it will lead to inadequate policies and the largest loss of items when adding or subtracting.

Finally, many clauses in the tax law rely on standardized accounting information. For example, according to the enterprise income tax law, if the donation expenditure of public welfare undertakings is within 12% of the total annual profit, it is allowed to be deducted when calculating the taxable income. "Total annual profit" refers to the amount greater than zero calculated by small and micro enterprises in accordance with the provisions of the Accounting Standards for Small Enterprises. If the accounting is not standardized, there is no basis for the "total annual profit".

Tax declaration is the obligation of small and micro enterprises, regardless of whether the enterprise pays taxes or not, it must be declared on time. Small and micro enterprises may be in the preparation period, tax exemption period, liquidation period and other reasons, or they may have no tax to pay because of unsatisfactory operation and no tax revenue, but they must file tax returns (zero returns) on time. In addition, the accounting personnel of small and micro enterprises flow frequently. When an accountant leaves his post, the manager should take the initiative to remind the resigned person to complete the tax declaration first, so as to avoid being punished for failing to declare the tax on time.

Four, small and micro enterprises to obtain legal and useful credentials

China's tax authorities implement "controlling taxes by votes", and all expenses of small and micro enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Obtaining legal documents (such as tax invoices) is one of the important methods of tax planning for small and micro enterprises.

Tax invoice is not only a legal income and expenditure voucher for accounting, but also a very important tax basis for tax authorities. For example, China's value-added tax implements the purchase tax deduction method, and the input tax contained in purchased goods and services is deducted in the current period on the basis of purchase. The only basis for tax deduction is tax invoice, and the acquisition of tax invoice is also very important in many aspects such as export tax rebate and tax preference.

Because the internal management of small and micro enterprises is not standardized, some managers think that it will be cheaper and save costs without invoicing. From the perspective of tax planning, it may be costly to fail to obtain legal tax invoices. If you buy 10000 yuan of office supplies, instead of paying the invoice of 9500 yuan, pay the invoice of 10000 yuan. As a result, 500 yuan was underpaid and enterprise income tax was overpaid by 2,500 yuan.

The public welfare donation expenses incurred by small and micro enterprises through public welfare social organizations must obtain public welfare donation bills printed by financial departments at or above the provincial level (including the provincial level) and stamped with the recipient's seal, or the receipt of non-tax income general payment book stamped with the recipient's seal, before pre-tax deduction can be made according to the regulations.

In addition, the transportation expenses of small and micro enterprises are calculated at the deduction rate of 7%.

Fill in the freight invoice that allows the calculation of input tax deduction, and the items involved must be complete and consistent with the related items listed in the purchase invoice, otherwise it will not be deducted. The freight settlement sheet that allows deduction refers to the freight bill issued by the transportation unit with the seal of national unified invoice producer. Freight invoices shall be marked with freight and miscellaneous fees separately, and those that are not marked separately but merged with freight and miscellaneous fees shall not be deducted.