(1) Arrange the salary payment below the allowable pre-tax deduction as far as possible;

(2) Improve employee welfare level and reduce nominal income;

(3) Delay or advance can be adopted to roughly balance the monthly wage income;

(4) Taxpayers should receive labor remuneration in installments as long as possible.

Among them, the methods to improve employee welfare level and reduce nominal income mainly include:

(1) Providing accommodation for enterprises is an effective way to avoid personal income tax;

(2) Enterprises provide holiday travel allowance;

(3) Purchasing financial insurance from an insurance company;

(4) part of the salary is included in the payroll, and the rest is reimbursed by the invoice;

(5) strive for the proportion of welfare expenses from the tax authorities and get more benefits;

(6) Distribution in kind;

(7) overpaying the provident fund (but the same enterprises are also facing overpayment)

(8) Enterprises provide employee welfare facilities. Such as: ① enterprises provide free lunch, or enterprises directly pay boarding management fees; ② Enterprises provide and arrange free medical benefits; (3) using residential equipment provided by enterprises; (4) Enterprises provide transportation; ⑤ Enterprises set up education funds for employees' children and provide scholarships for employees' children.

Tax avoidance of enterprise income tax

After the implementation of the new law, as enterprise managers, what they are most concerned about is how to reduce the tax burden of enterprises under the premise of legality. Through the forward-looking and comprehensive arrangement of business activities, there is still much room for tax planning under the new tax law.

Residents and non-residents are very different.

The new law adopts the internationally accepted concepts of residents and non-residents. A resident enterprise refers to an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management institution is not in China, but has an institution or place in China, or has no institution or place in China, but has income from China.

Non-resident enterprises only need to pay 20% corporate income tax (withholding income tax) on their income from China. At the same time, according to the current regulations, this part of income is levied at a reduced rate of 10%.

In international business communication, enterprises can make use of the different applications of resident enterprises and non-resident enterprises for tax planning.

For example, Japanese company A set up an office in Beijing, which is mainly used to send and receive goods, conclude contracts and provide after-sales service. The chairman of Company A signed a contract with Company B in China to sell the products of Company A while attending a regional economic forum in the United States. Company B is responsible for transporting and providing products. Since China has jurisdiction over the source of income tax of non-resident enterprises and implements the principle of permanent establishment according to international practice, the taxable income of direct transactions of Company A should not be paid by the office of Company A, but should be withheld and remitted by Company B, which pays the income of Company A, and the withholding income tax rate of 20% is applicable.

At the same time, in the agreements signed between China and some countries in the world to avoid double taxation, the tax rates of dividends, interests and royalties are generally set at10%-15%; The tax rate of rental income is generally set at 6%- 10%. Because tax treaties take precedence over domestic laws, the provisions on withholding tax rate in tax treaties signed between China and foreign countries take precedence.

Strive for "interest-free loans"

Since the taxable income of an enterprise comes from income deducting expenses, all projects related to income cost can enter the planning field.

Enterprise income planning mainly includes basic income planning and special income planning. Basic income includes income from selling goods, providing labor services, transferring property, dividends, bonuses and other equity investments, interest income, rental income, royalties income, accepting donations and other income. For the above income, the realization of income should be delayed as much as possible, especially at the end of the year, and the delayed income can be delayed by one year to pay enterprise income tax, thus obtaining the time value of money.

There are nearly 20 provisions on special income in the tax law, some of which have great planning space. For example, when calculating the taxable income of the declared year, the appreciation of assets in the joint-stock system reform of enterprises can be adjusted year by year or comprehensively. Enterprises should choose a favorable adjustment method according to their own actual situation. Once the adjustment method is determined, it shall not be changed.

The deductible items in enterprise cost can be divided into limit deduction, full deduction and excess deduction, which should be the focus of enterprise tax planning.

There are four ways to deduct the expenses from the enterprise plan limit. First, the budget at the beginning of the year, try to save expenses, according to the needs of production and operation and the provisions of the expenditure limit, set a reasonable expenditure scale for each expenditure, and at the same time be aware of it. Second, in the process of budget implementation, various expenses will change, some expenses will exceed the limit, and some expenses have not yet reached the limit, which makes it possible to "convert" different expenses and completely deduct the limit. The third is to expand sales (business) income and expand the deduction limit. If this method is combined with the method of mechanism splitting, the effect will be more obvious. Fourth, at present, there is no clear stipulation on the deduction of management fees paid to the head office. This fee can be deducted to the maximum extent through consultation with the tax authorities, that is, using the "policy rent-seeking law".

For the full deduction items, because there is no limit to the deduction, it should be fully deducted, and the substitution possibility between different expenses should be used to save other expenses as much as possible.

In order to encourage scientific and technological innovation of enterprises and the employment of special personnel, the state allows them to add and deduct some expenses according to the standard. For example, the research and development expenses incurred in developing new technologies, new products and new processes, as well as the wages paid for resettling disabled people and other employed people encouraged by the state, can be added and deducted. Enterprises should consider this factor when allocating expenses. At the same time, in the expense deduction of fixed assets, enterprises can also use different depreciation methods (although the total amount of depreciation is the same, but the amount deducted each year is different), try to use accrued expenses (expenses are deducted first and amortized after the prepaid expenses occur), and repair many times (repair expenses can be deducted in full before tax, and when the repair expenses reach 20% of the original value of fixed assets, they are regarded as improvement expenses).

"Early" loss

Losses incurred by an enterprise in the tax year may be carried forward to the following year, and the income from the following year shall be used to make up for them, but the longest carrying-forward period shall not exceed five years. Here, enterprises can forecast their annual profits and losses, reasonably arrange their expenditures and income in the current year, and make full use of the provisions of loss carry-over by controlling investment and income, so as to make up for the losses that can be made up as much as possible, thus achieving the purpose of tax avoidance.

Specifically, there are two methods that can be adopted. If a loss occurs in a certain year, the enterprise should try to make more profits in the adjacent tax year, that is, make up for the loss as soon as possible. The second method is that if the enterprise has no loss to make up for or the enterprise has just been established, and the loss is inevitable in recent years, then the enterprise can arrange the loss first, and then arrange the profit of the business project selection.

Some enterprises, due to poor management or other reasons, must realize the optimal allocation of resources by ending liquidation. Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law. Liquidation income refers to the balance of all assets or property liquidated by an enterprise that exceeds the paid-in capital after deducting liquidation expenses, losses, liabilities, undistributed profits of the enterprise, public welfare fund and provident fund.

In the capital accumulation fund, other items can be deducted from the liquidation income except the revaluation and appreciation of the legal property of the enterprise and the value of the donated property. For revaluation appreciation and acceptance of donations, they are included in the capital reserve when they occur, and they are taxed when they are incorporated into the liquidation income, which is equivalent to delaying the payment of taxes on the appreciation part. Under the condition that other conditions remain unchanged, enterprises can create conditions for asset appraisal, and take the value of property after appreciation as the basis for depreciation. This can increase depreciation, deduct income tax and reduce tax burden than before.

In addition, enterprises can influence their taxable income during liquidation by changing the date of dissolution.

For example, the board of directors of a company submitted an application for dissolution to the shareholders' meeting, and the shareholders' meeting approved and made a resolution, and it was dissolved on July 3 1 day. Normal liquidation began on August 1. After liquidation, the company will earn 65,438+10 to the end of July, and it is estimated that the profit at the beginning of the year will be 60,000 yuan.

On the premise that it has not been announced, the shareholders' meeting passed a resolution again to change the dissolution date to1August 5, and1August 6 to start liquidation. The company incurred expenses 1 4,000 yuan from August1day to August 14 *. According to the regulations, the liquidation period should be regarded as a tax year alone. After the change of liquidation date, the company's liquidation income is 90,000 yuan.

If the liquidation start date is August 1 year, the income tax payable from June to August 1 year is 6 × 25% = 1.5 (ten thousand yuan). The liquidation income is a loss of 50,000 yuan (90,000 yuan-6,543.8+0.4 million yuan), so the total tax payment of the enterprise is 6,543.8+0.5 million yuan.

If the liquidation start date is1August 6, the company's expenses from 10 to July are140,000 yuan, resulting in a loss of 80,000 yuan from the original profit of 60,000 yuan. There is no tax this year, and the liquidation income is 90,000 yuan, which is taxed after deducting the losses in the previous period. The tax received by the clearing house is: (9-8) × 25% = 0.25 (ten thousand yuan).

The latter reduced the tax burden by 6.5438+0.25 million yuan through tax planning.