The simplest way for corporate executives to avoid taxes reasonably is to use invoices for reimbursement, that is, travel subsidies and meal supplements (200 each) are not subject to personal income tax.

Communication expenses: if the office communication expenses borne by the unit due to personal needs are reimbursed in full or in a limited amount, personal income tax will be levied according to the standard of 300 yuan per person per month temporarily, and it will not be included in the salary income of the individual in that month if there are legal documents.

Employees' expenses for heatstroke prevention and cooling drinks in summer can be reimbursed tax-free, and they have to pay taxes with their wages.

2. Improve enterprise welfare and reduce nominal wages.

For enterprise executives to avoid taxes reasonably, they can also reach an agreement with enterprises to improve welfare and reduce wages, that is, to appropriately reduce the nominal wages of employees, and at the same time provide dormitories for employees, appropriately increase the payment amount of provident fund and endowment insurance, and improve employee welfare.

Increasing wage income can meet consumer demand, but because the personal income tax rate of wages and salaries is too progressive, when it is progressive to a certain extent, the disposable income brought by new wages and salaries will gradually decrease.

Therefore, we must find ways to reduce nominal income, turn personal cash wages into necessary welfare benefits, meet consumer demand, and pay less personal income tax.

3. The related health insurance can deduct some taxes.

According to the Notice on Launching the Pilot Work of Personal Income Tax Policy for Commercial Health Insurance issued by the Finance Bureau, the expenses of individuals purchasing commercial health insurance products in the pilot areas are allowed to be deducted before tax when calculating the taxable income of the current year (month), and the deduction limit is 2400 yuan/year (200 yuan/month).

The expenses incurred by enterprises and institutions in the pilot areas for employees to purchase commercial health insurance products that meet the requirements shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits.

At present, four municipalities directly under the Central Government, namely Beijing, Shanghai, Tianjin and Chongqing, have been identified as pilot cities. Each province has chosen a pilot city with a large population and high comprehensive management ability, and Guangdong Province has chosen Guangzhou as the pilot city.

Suppose that the monthly income of white-collar Xiao Li is 1 10,000 yuan, of which 2,000 yuan is paid for five insurances and one gold, and her annual expenditure on purchasing health insurance is * * * 2,400 yuan. After she provides the insurance policy to the company, the company can deduct it within the limit of 200 yuan every month. Before tax exemption, Miss Li paid a monthly tax = (10000-2000-3500) ×10%-105 = 345 yuan; After tax exemption, Miss Li pays taxes every month = (10000-2000-3500-200) ×10%-105 = 325 yuan. In other words, you can save 20 yuan.

4. Mortgage loan interest or tax deductible.

According to the latest news of tax reform, the special tax deduction has been gradually broken, and the mortgage interest has been partially deducted. Recently, the Ministry of Finance has adjusted the institutional setup of some offices and set up a separate personal income tax department. The beneficiaries will be mainly urban residents, such as middle-class families. It is very beneficial for groups with large housing demand, high mortgage pressure, large contributions and high interest rates, especially for families with improved demand.

It is reported that the direction of individual tax reform is to establish a comprehensive and classified tax system model, that is, to further reduce the tax burden of low-and middle-income people by establishing a basic deduction+special deduction mechanism and appropriately increasing special deductions.

Assuming that Xiao Zhao's monthly salary before tax is 10000 yuan, his current personal income tax payable is:

[10000-10000 * (8%+2%+0.5%+8%)-3500] * 20%-555 = 300 (yuan).

Let's calculate, if you buy a house of 90 square meters with a commercial loan of 10000 yuan/square meter, the down payment is 30% of the total house price, the term of the commercial loan is 20 years, the interest rate is 95%, and the equal principal and interest are calculated-then he has to pay back 4040 yuan a month, of which about 2400 yuan is interest.

According to previous media reports, if the news is implemented, the tax he can pay is:

[( 10000-2400)-( 10000-2400) * (8%+2%+0.5%+8%)-3500] * 10%- 105 = 6505.

So Xiao Zhang will deposit:12 * (300-165) =1620 yuan every year.

At present, the annual income of domestic enterprise executives ranges from 300,000 to 400,000 to more than one million. Therefore, for corporate executives, reasonable tax avoidance is necessary.