Answer: 1. Tax incentives for the establishment of limited companies, branches and subsidiaries:

1. enterprise value-added tax: enterprises can enjoy 50%~70% reserved value-added tax and 50% reserved value-added tax. For example, the enterprise's value-added tax is 6,543.8+0,000, which needs to be turned over to the state treasury for 500,000, and the remaining 500,000 places are retained, so the enterprise can enjoy 250,000 ~350,000 rewards, that is, the enterprise can enjoy 25%~35% of the total value-added tax.

2. Enterprise income tax: enterprises can enjoy 50%~70% of the local retained part of enterprise income tax, and the local retained part of enterprise income tax is 40%. For example, if an enterprise pays income tax of 6,543,800 yuan, it needs to turn it over to the state treasury of 600,000 yuan, and the remaining 400,000 yuan is the local retained part. Enterprises can enjoy 200,000 ~ 280,000 rewards, that is, enterprises can enjoy 20% ~ 30% of the total paid enterprise income tax.

2. Cross-provincial and off-site construction units shall apply to the tax authorities where the project operates for full deduction and full declaration of the wages paid to the project operators. In the case of full deduction and detailed statements, the tax authorities in the project operation area shall not approve the collection of personal income tax.

3. The tax authorities organized by general contracting enterprises, subcontracting enterprises and labor dispatch companies need to know the wages of engineering personnel in different places, personal income tax on wages, and the tax authorities of the project business premises, etc., and should provide them in time. The tax authorities of general contracting enterprises, subcontracting enterprises and labor dispatch companies do not levy taxes on taxable wages and wage income of different engineering personnel. The tax authorities of the two places should strengthen communication and coordination and earnestly safeguard the rights and interests of taxpayers. This is also a method of tax planning for labor service companies.

Is tax avoidance illegal?

The law is free and not prohibited.

From a legal point of view, the existing legal documents do not explicitly prohibit tax avoidance. There is a clear difference between "tax avoidance" and "tax evasion". First of all, tax avoidance does not violate the law (including tax law and criminal law), while tax evasion is based on violation of criminal law (fraud) or tax law (multiple expenditures, no or less income); Secondly, tax avoidance means that taxpayers prevent the occurrence of tax obligations by changing their business practices or business methods, while tax evasion means that tax obligations are concealed by tampering with invoices or account books when tax obligations have already occurred. Enterprises use the space reserved by law for wealth planning, which does not touch the legal meaning and the view that "tax avoidance" is illegal and lacks legal basis.

(B) the concept of "tax legalism"

Theoretically speaking, "tax avoidance" does not violate the principle of "tax legalism", which is also called tax legalism, tax legalism and tax legalism. Its basic meaning means that taxpayers must pay taxes according to and only according to the provisions of the law; Taxpayers pay taxes in accordance with and only in accordance with the law. "Tax avoidance" is not illegal, so it cannot be categorically recognized as illegal.

(3) Tax avoidance does not violate the principle of substantive justice.

From the point of view of substantive justice, it is emphasized that the interpretation of tax law should follow more general legal spirit, rather than specific statutory provisions. When the literal meaning of the tax law is not enough to cover the taxation ability and the tax burden among taxpayers is unfair, the tax law can be interpreted beyond the literal meaning. From this point of view, can it be said that there is a conflict between the principle of ability taxation and tax legalism in the legislative principle of tax law? The answer is self-defeating.

By analogy, tax avoidance does not violate the substantive justice of the law.

How do construction labor service companies avoid tax? I wonder if the three methods mentioned in the article have given you more inspiration? It should be noted that tax avoidance is not the same as tax evasion. Using policy space to avoid tax avoidance is not illegal in the legal sense, and the financier can rest assured, but it should not be taken lightly.