Let's share an easy-to-understand tax avoidance case first.
In order to prevent the content from repeating, I reduced and adapted the original case. ) Mr. Li saw a villa worth 1 100 million, so he asked the financial accountant Li to transfer 1 100 million from the company to his account. Li Accountant, who is familiar with fiscal and taxation policies, immediately put forward two schemes: first, to transfer money from the company account to General Li's account, 40% tax is required, and the amount received is 60 million; The second option: buy the villa through equity transfer. Buy the villa in the name of the company, then sell the property to Mr. Li at the original price, and Mr. Li will rent it back to the company at the annual rent of 1 10 million, and sign a lease contract, which indicates that all the expenses incurred by the property will be borne by the company. Through this way of equity transfer, the tax can be saved, and 40 million yuan can be put into production again, or invested in other projects or public welfare projects.
Therefore, the boss should not only know how to make money, but also know how to avoid taxes. If the boss has no energy or is not good at studying fiscal and taxation policies, then there must be an accountant who knows fiscal and taxation policies and knows tax planning. Some small and medium-sized enterprises may not have sufficient capital to support the salary of a senior accountant, so they can also cooperate with industrial and commercial finance and taxation companies.
Next, let's talk about what is tax planning?
The epidemic situation, the increasing downward pressure on the economy, and the competition among enterprises have increased the financial pressure on some small and medium-sized enterprises. The state has introduced a series of support policies, such as tax reduction and burden reduction, to help small and medium-sized enterprises reduce their financial burden, which has also brought new opportunities. Pressure and opportunity coexist, and how to use funds is related to the development of enterprises. Enterprises can alleviate the pressure of funds through tax planning and provide guarantee for expanding reproduction.
So, what is tax planning? Tax planning refers to obtaining tax-saving benefits by planning and arranging various activities in advance within the scope permitted by laws and regulations. Tax planning pursues the overall benefit of the enterprise, not only considering the reduction of tax costs, but also considering various tax-related risks, so as to avoid the risk that enterprises pay fines due to tax-related risks.
Finally, let's talk about the methods of tax planning
Method 1: Tax planning should be considered when registering a company.
When registering a company, we should consider the issue of tax planning. Business owners know that there are several types of companies: corporate system, partnership system and individual proprietorship system.
Company system includes limited liability company, joint stock limited company, one-person limited liability company, etc. Enterprises need to pay enterprise income tax and stamp duty at five ten thousandths of the registered capital when choosing the company system. When choosing the company system, if branches and subsidiaries are involved, the subsidiaries have independent legal personality and bear the tax burden alone. The branches do not need to separately calculate the enterprise income tax, and the head office will collect and pay it. Therefore, enterprises can avoid high stamp duty by choosing the amount of registered capital through tax planning.
If a partnership enterprise or a sole proprietorship enterprise is adopted, individual income tax shall be levied according to the income from the production and operation of individual industrial and commercial households, which does not involve stamp duty levied on registered capital or enterprise income tax, and the tax burden of partnership enterprises and sole proprietorship enterprises is lighter than that of corporate enterprises. However, it should be noted that, for example, individual industrial and commercial households are not conducive to financing. Therefore, when registering a company, business owners should make comprehensive consideration and make reasonable tax planning to prevent the loss outweighs the gain and affect the company's development.
Method 2: tax planning should also be considered when financing.
Different financing methods have different tax burdens. Self-accumulation means that an enterprise reinvests its profits after obtaining them, but this method cannot achieve rapid financing. Financing is one of the best ways for enterprises to expand their scale again. The financing methods of small and medium-sized enterprises include self-accumulation, equity financing, debt financing and leasing.
Equity financing is suitable for large companies. Debt financing is borrowing from financial institutions, and the loan interest can be deducted before tax, so the enterprise income tax can be paid less. Borrowing from non-financial institutions and enterprises has room for planning in interest calculation and fund recovery, but the interest shall not exceed the loan interest rate of financial institutions in the same period.
The person in charge of tax planning of Zhongtian Dingye said that financing methods can be combined in various ways, taking into account factors such as capital cost, tax burden and income, controlling the debt scale, choosing the appropriate asset-liability ratio and formulating the best financing method.
Method 3: Enterprise income tax and tax planning
First, choose a reasonable depreciation method for fixed assets. The depreciation methods of fixed assets mainly include straight-line method, workload method and double declining balance method, which cannot be changed at will after selection. Different depreciation methods will affect the tax amount of enterprises, and accelerated depreciation method can expand the upfront expenses, offset the current profits and reduce the taxable income. Enterprises should choose a reasonable depreciation method and consider reducing the tax burden according to the expected economic benefits of fixed assets.
Second, salary planning. Salary expenditure can deduct the taxable amount of enterprise income tax in time, but it should be true and reasonable, and it can't be fabricated.
Third, donation. Enterprises should consider the mode and amount of donation, and control the amount within 12% of the total profit. Enterprises can deduct before tax through public welfare donations from public welfare organizations or relevant government departments.
Method 4: Taxpayer Identity and Tax Planning
Taxpayers are divided into general taxpayers and small-scale taxpayers, which leaves room for tax planning. Small-scale taxpayers implement simple collection, and ordinary taxpayers are allowed to deduct the input tax when they obtain it. This is also one of the reasons for the different bookkeeping fees between them. It should be noted that some customers are unwilling to cooperate with small-scale taxpayers, which may cause small-scale taxpayer companies to lose some customers.
Method 5: Sales and tax planning
First, sales discount, discount sales. Enterprises will adopt sales discount and discount sales in sales, and the tax basis of the two methods is different. Sales discount is a discount taken to recover accounts receivable as soon as possible after sales. Sales discount cannot be deducted, and value-added tax needs to be paid according to the full amount of sales. Discounted sales is to give a certain commercial discount when selling goods. If the sales amount and discount amount are indicated on the same invoice, the tax will be calculated according to the discounted amount. From the perspective of reducing tax burden, enterprises should try their best to adopt discount sales, and indicate the discount amount and sales amount separately on the same invoice, which can reduce the output tax of value-added tax.
Second, credit sale and installment payment. When selling, credit sale and installment payment are adopted, and their tax burden is different. Sales are carried out on credit, and it is beneficial for enterprises to issue invoices when they receive payment for goods. However, credit sales take up a lot of working capital and may lead to bad debt risk, which will not generate income in the current period and will have a certain impact on profits. When selling, installment payment is adopted, income is confirmed by installment, and invoices are issued separately, which has little impact on the enterprise and can also achieve the purpose of deferred tax payment.
Method 6: Personal income tax and tax planning
In the newly implemented individual income tax law, the planning standard of individual income tax consists of two aspects: "minimizing tax burden and maximizing after-tax income". The minimum tax burden standard means that taxpayers choose the scheme with the minimum tax burden from a variety of tax planning schemes in the process of tax planning, while the maximum after-tax income standard means to improve the after-tax income as much as possible under the guidance of different tax policies.
Reasonable tax avoidance by using special additional deductions. In the tax planning under the new personal income tax law, in order to effectively play the deduction function of "special additional deduction items" and improve the actual income of some income groups, it is necessary to fully understand the contents and deduction methods of "special additional deduction items". The contents of "special additional deduction items" in the new personal income tax law include education, housing, medical care, supporting the elderly and many other aspects, which makes taxpayers have more choices in tax planning, from individuals and families.
Method 7: Invoice and Tax Planning
Travel expenses, communication expenses, business trips to meal fee, etc. will be incurred when an enterprise operates. These expenses are often directly included in the total wages and salaries in the form of cash subsidies, which increases personal income tax. If you keep the invoices for expenses, you can achieve reasonable tax avoidance through invoice reimbursement.
Method 8: Year-end Award and Tax Planning
The interim provisions on year-end bonus in the new personal income tax law are as follows: before the end of 20021,employees can choose to declare and pay taxes on the year-end bonus included in the comprehensive income, or they can declare and pay taxes separately through the one-time bonus for the whole year. For example, an employee's income in 2020 is 50,000 yuan, which does not meet the tax standard at all, but he received a year-end bonus of 20,000 yuan from Company B on1February 3 1 day. If the consolidated method is selected, the amount to be paid at this time is (5+2-6)*3%=0.03 million. If the calculation method of separate tax rate is selected, For another example, an employee's annual income in 2020 was 180,000 yuan, which reached the tax standard in the tax law, and the tax payable for this income was 0.95 million yuan. On1February 3 1 day, he received a year-end bonus of 30,000 yuan, and the amount paid was (18+) The annual cumulative tax amount is15 * 20%-1.7 =1.3 million yuan, but the amount paid under the separate tax rate is 3*3%=0.09 million yuan. Therefore, there are obvious differences in tax planning schemes among different income groups.
Method 9: Time of Wage Payment and Tax Planning
The reasonable use of the time and time limit of salary payment can effectively achieve the effect of tax avoidance. The current tax rate of individual tax collection in China generally follows the excessive progressive standard. If the salary income is evaluated in advance at the beginning of the year, and the annual salary is scientifically classified according to the personal income tax rate under the new personal income tax law, the payment amount is effectively controlled and the after-tax income of employees' wages and salaries is improved.
Therefore, in order to achieve the purpose of saving taxes and reducing fees, enterprises should reasonably choose taxpayer status, investment location and industry, reasonably update and transform their assets, reasonably choose sales methods, correctly handle part-time and mixed sales, reasonably choose the purchasing objects of enterprises, reasonably choose employment methods, and reasonably delay the payment of taxes.
In a word, tax planning needs professionals to make reasonable planning and understand gj-related fiscal and taxation policies. If there are no suitable professionals, you can choose to cooperate with professional organizations, bearing in mind that there is only one purpose: to maximize the interests of enterprises through tax planning.
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