1, dummy some extra labor costs. Generally, I will find some acquaintances to provide their ID numbers, and invisibly pay them the service fee. In fact, the money will be distributed to your employees in attack force. Pay attention to this: the amount of service fee paid by each person in the account cannot exceed 800, otherwise the service fee will also be taxed; Ensure that the annual income of these people does not exceed 12w. Individuals above 12w need to declare and pay taxes by themselves at the end of the year. If you are in their name, the amount they quoted will not match the amount in the tax bureau system.
2. Issue some cash equivalents, such as gift cards. According to the current tax law, cash equivalents such as gift cards also need to pay taxes, but when most companies buy such items, they will ask the payee to handle invoice items, such as conference fees, so there is no need to pay personal income tax.
3, usually less monthly salary, more year-end awards. There is a separate tax method for year-end bonus, so you can pay less tax.
Question 2: How to reasonably evade personal income tax 1. Clever use of provident fund to avoid tax.
According to the relevant provisions of the Individual Income Tax Law, the monthly housing provident fund paid by working-class individuals is deducted before tax, which means that the housing provident fund paid according to the standard is not taxed. At the same time, employees can pay supplementary provident fund. Therefore, there is still room for ordinary employees to increase the deposit of provident fund, and it is reasonable and feasible for wage taxpayers to use provident fund skillfully to avoid tax. It should be emphasized that there are two problems to be paid attention to when using individuals to pay supplementary provident fund for tax avoidance: first, taxpayers should open individual supplementary provident fund accounts in their units; Second, although the supplementary provident fund paid by taxpayers every month avoids taxes, it cannot be withdrawn at will, solidifying personal assets.
Two, the use of donation tax credit to achieve tax avoidance.
(1) Regulations on the Implementation of Individual Income Tax in People's Republic of China (PRC)
Individuals who donate their income to social welfare undertakings such as education and areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China, if the amount does not exceed 30% of the taxable income declared by taxpayers, may deduct it from their taxable income. In other words, when individuals donate, they must comply with the law in terms of the way of donation, the investment of donation and the amount of donation, so that this part of donation can be exempted from personal income tax. The calculation formula is: donation limit
Amount = taxable income ×30%, allowable deduction of donation amount = actual donation amount (≤ donation limit).
(2) On May 23rd, 2008, in response to the Wenchuan M8.0 earthquake in Sichuan, State Taxation Administration of The People's Republic of China released "About Personal Orientation".
Notice on the collection and management of individual income tax on donations in earthquake-stricken areas (Guo Shui Fa [2008] No.55)
According to the notice, individuals who donate money and materials to the disaster area through designated institutions can be deducted before tax in accordance with the prescribed standards when paying personal income tax. The specific provisions are as follows: 1. Individuals donate money to the disaster area through withholding units, which shall carry out it with the summary donation certificate issued by the * * * organ or non-profit organization and the personal donation list recorded by the withholding unit.
When withholding tax, it shall be deducted according to law. Secondly, if an individual directly pays taxes by withholding donations from disaster-stricken areas through * * * organs and non-profit organizations, the donor should show the donation credentials issued by * * * organs and non-profit organizations to the withholding unit in time, and the withholding unit will deduct the tax according to the facts; Individuals who declare and pay taxes by themselves shall be deducted by the tax authorities according to the facts according to law with the donation receipts issued by the * * * organs and non-profit organizations. Finally, when the withholding unit declares the full amount of personal income tax withheld to the tax authorities, it shall submit the summary acceptance certificate (copy) issued by the * * * organ or non-profit organization, the total donation of each taxpayer in the unit and the donation amount deducted in the current period.
(c) Earthquake "special membership fee"
Guo Shui Fa [2008] No.60 stipulated that party member responded to the call of the Party organization and actively donated money to the disaster-stricken areas in the form of "special party dues". Party member's "special party dues" for earthquake relief paid by individuals through party organizations belong to donations to public welfare relief undertakings. According to the Individual Income Tax Law and its implementing regulations, individual donations in party member can be deducted before paying individual income tax, which is reasonable and feasible.
Third, you can choose the type of tax avoidance products for financial management.
With the development of financial market, new wealth management products are constantly introduced. Many of these wealth management products not only have higher income than savings, but also do not have to pay taxes. For example, investment funds, purchase of government bonds, insurance, education savings and so on. Numerous wealth management products undoubtedly provide more choices for the working class. Think carefully before choosing: not only can you avoid taxes, but you can also divide them reasonably.
Diversification of assets also increases the stability and risk resistance of income, which is a wise move for modern people to manage their finances.
(a) Tax exemption and preferential interest rate for education savings
Savings deposits account for 80% of the total current assets of many working-class people. The deposit interest rate is reduced to a very low level by adding interest and bank charges, and there is little left after deducting 5% tax from the original interest, which is really uneconomical for the working class. Facing the tax cost of savings deposit interest income as high as 20%, the preferential interest rate range
More than 25% of education savings will be a good financial magic weapon for the working class.
(2) Choose bond investment exempt from personal income tax.
Article 4 of the Individual Income Tax Law stipulates that interest on debts and interest on financial bonds issued by the state shall be exempted from individual income tax. Among them, debt interest means that individuals hold China's financial .................................................................................................................................................................. >
Question 3: How to avoid personal income tax? Real estate 1. Real relatives: the transfer price is high, and the "value-added part" can be reduced by changing hands.
Transfer the 50,000-yuan housing reform house to his son.
The transfer does not go online, and the price is 1 10,000.
The son changed hands and sold the house, and then the price was 654.38+0 million.
There is no value-added part in this way, and 20% tax has not been paid.
Recently, many elderly people went to the Hongwu Road Police Station in baixia district to get proof of their children's relationship. The reporter found in Hongwu Road Police Station yesterday that more than 10 elderly people came to handle this business in one morning.
Yang Qing (pseudonym) is over 70 years old this year, and now he has a remodeled house under his name, which was bought for 50,000 yuan.
Yang Qing, an old man, said that after he issued a child relationship certificate at the police station, he went to the real estate bureau and sold the house to his son, without online signing or trust funds. A son can put the house in his own name without paying the purchase price at all. The only things he needs to pay are deed tax and Yang Qing's personal income tax.
Yang Qing said that his house is more than 60 square meters, and now the market price is less than 654.38+0 million. If you bought it at a price of 50,000 yuan in that year, the value-added part reached 950,000, and paying 20% tax was 6.5438+0.9 million yuan, but now you only need to pay 6.5438+0.00 million yuan. "Now Nanjing's' Five Articles of New China' rules have not come out, and how to determine the original value of housing reform is still unknown, but at least we have the initiative to do so."
Yang Qing said that before his son traded the house again, the original value of the house was the transaction price. "For example, now that I sell my house to my son, the contract price is 6.5438+0 million yuan, so the next time my son sells this house, his appreciation reserve price is 6.5438+0 million yuan. If he still sells 6.5438 million yuan, it is equivalent to not paying personal income tax. "
Second, two divorce laws.
The first step, the final divorce, the property to be sold belongs to the last man; The second step, the next divorce, the property belongs to the next man (if there is property); The third step, the last man married the next woman with real estate, and the real estate was shared; The fourth step, the last man divorced the next woman, and the property went to the next woman; Step five, remarry separately! 100 yuan to get the second-hand housing tax.
Analysis: The trick of "fake divorce" was put forward at the beginning of the implementation of the property market purchase restriction policy, and some people successfully bought a second or even a third house through fake divorce. But if the fake play is really done, both sides have not withstood the temptation of interests, that is, they have lost their wives and lost their soldiers.
Third, litigation transfer.
The buyer pays the house price to the seller first, and the seller gives the buyer an iou according to the house price, taking the real estate as collateral. Subsequently, the buyer sued the seller for arrears in court, and the seller admitted the arrears, saying that he was unable to repay and was willing to use the property to compensate. Finally, the buyer took the court's judgment to the real estate center for transfer, regardless of the purchase restriction or not. There is no tax at all!
Analysis: Lawyer Zhao Chuanxian of Hubei Chunyuan Law Firm suggested that this method of pretending to owe money to sell a house for tax avoidance in litigation is not feasible. According to legal procedures, the mortgaged property can only enter the auction procedure according to law, and the proceeds from the auction are given priority and cannot be directly transferred. If a settlement is reached in the lawsuit and the house is directly used to pay off the debt, it is regarded as a transaction, and the purchase restriction policy and tax cannot be bypassed when transferring the ownership.
Fourth, change the contract.
Reducing the tax payment by 20% can adjust the purchase price or initial purchase price of second-hand houses and narrow the price difference. In the transaction, if you need to show proof of the original value of the property, the amount of several contracts can be different. Some cities had similar operation methods as early as 2004.
Analysis: This is a method of "concluding a Yin-Yang contract" to avoid tax. In July, 2006, State Taxation Administration of The People's Republic of China issued the Notice on Issues Concerning the Collection of Individual Income Tax on Income from Individual Housing Transfer, which stipulated that if the housing transaction price declared by taxpayers was significantly lower than the market price without justifiable reasons, the tax collection organ had the right to verify the transfer income according to relevant information. However, if the taxpayer can't provide complete and accurate proof of the original value of the house, and can't correctly calculate the original value of the house and the tax payable, the tax authorities can verify the tax, that is, the personal income tax payable can be verified according to a certain proportion of the taxpayer's housing transfer income. Therefore, simply lowering the purchase price of one of them is not a "million profit". Lowering the purchase price means that if the loan amount becomes smaller, you have to pay more down payment. ...& gt& gt
Question 4: How to avoid the scope of employees' personal income tax;
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are all wage and salary income items.
2. Income from production and operation of individual industrial and commercial households
3. Income from contracted operation and lease operation of enterprises and institutions
4. Income from remuneration for labor services
5. royalty income
6. royalty income
7. Interest, dividends and bonus income
8. Property rental income
9. Income from property transfer
10, unexpected income
1 1, other income
First, optimize the salary and welfare structure and get part of the salary in the form of reimbursement. For example, the labor protection expenses of employees, the cooling expenses of the security office, the heating expenses in winter, and the travel expenses of employees visiting relatives.
Labor protection fee refers to the expenses incurred in equipping or providing work clothes, gloves and safety protection articles for employees due to work needs. The scope of labor insurance fee includes: work clothes, gloves, washing powder and other labor insurance articles, antidote and other safety protection articles, refreshing drinks and other heatstroke prevention and cooling articles, as well as the scope stipulated by the former Ministry of Labor and other departments. Health food treatment paid by labor protection fees for five types of jobs such as exposure to toxic substances, silica dust, radiation and diving, caisson operation and high temperature operation.
Standard of labor protection fee before enterprise income tax:
1. For the clothing expenses that fall within the scope of employee labor protection fees, the pre-tax expense standard is: the maximum allowable deduction for on-the-job clothing workers is 1000 yuan (inclusive), which is collected according to the facts.
2. For the expenses of protective articles in winter and summer, which belong to the scope of employee labor protection fees, the standard of pre-tax expenses is still: no more than 20 yuan per person per year (inclusive), and the expenses shall be paid according to the actual expenses.
3. The summer heatstroke prevention and cooling expenses for employees who belong to the scope of labor protection expenses are: outdoor operation and high temperature operation per person per month 160 yuan, and non-high temperature operation per person per month 130 yuan. The annual payment is calculated and paid in four months, which is included in the enterprise cost and allowed to be deducted before tax.
4. The labor insurance expenses mentioned in the above Article 1 and 2 shall not be paid in cash, and any cash paid shall not be deducted before tax.
Two, reimbursement of wages tax reduction, with "office supplies", "transportation" and other invoices.
Third, reach an agreement with department stores to buy shopping vouchers and send them to employees. In this way, employees can buy things with vouchers at any time, and the company can also get discounts because of buying more! However, this method is equivalent to issuing employee benefits in the form of securities, which should be incorporated into wages to calculate personal income tax.
Four, part of the salary is paid in the form of monthly reimbursement of employee education funds.
The expenditure scope of enterprise employees' education funds includes the following eleven items: 1, on-the-job and job-transfer training; 2. Adaptability training for various posts; 3. On-the-job training, vocational and technical level training and high-skilled personnel training; 4. Continuing education of professional and technical personnel; 5, special operations personnel training; 6, the enterprise organization staff training costs; 7, employees to participate in professional skill appraisal, professional qualification certification and other expenses; 8. Purchase teaching equipment and facilities; 9, employee post self-study incentive fee; 10, employee education and training management fee; 1 1, other expenses related to employee education.
The following two situations shall not be charged from the employee education funds:
1. The expenses for employees of enterprises to participate in social education and personal on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be misappropriated.
2. Senior management personnel of enterprises go abroad for training and inspection, and the higher one-time expenses are charged from other management expenses to avoid crowding out the daily expenses of employee education and training.
Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Calculation base of employee education funds
The calculation base of employee education funds is the total wages and salaries. According to Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law, the total wages and salaries of an enterprise must be reasonable wages and salaries incurred by the enterprise. & gt
Question 5: How to exempt employees' personal income tax from the threshold of 3500 mainly depends on your boss. We are all paid and rewarded.
Question 6: How to reasonably evade the scope of personal income tax;
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are all wage and salary income items.
2. Income from production and operation of individual industrial and commercial households
3. Income from contracted operation and lease operation of enterprises and institutions
4. Income from remuneration for labor services
5. royalty income
6. royalty income
7. Interest, dividends and bonus income
8. Property rental income
9. Income from property transfer
10, unexpected income
1 1, other income
First, optimize the salary and welfare structure and get part of the salary in the form of reimbursement. For example, the labor protection expenses of employees, the cooling expenses of the security office, the heating expenses in winter, and the travel expenses of employees visiting relatives.
Labor protection fee refers to the expenses incurred in equipping or providing work clothes, gloves and safety protection articles for employees due to work needs. The scope of labor insurance fee includes: work clothes, gloves, washing powder and other labor insurance articles, antidote and other safety protection articles, refreshing drinks and other heatstroke prevention and cooling articles, as well as the scope stipulated by the former Ministry of Labor and other departments. Health food treatment paid by labor protection fees for five types of jobs such as exposure to toxic substances, silica dust, radiation and diving, caisson operation and high temperature operation.
Standard of labor protection fee before enterprise income tax:
1. For the clothing expenses that fall within the scope of employee labor protection fees, the pre-tax expense standard is: the maximum allowable deduction for on-the-job clothing workers is 1000 yuan (inclusive), which is collected according to the facts.
2. For the expenses of protective articles in winter and summer, which belong to the scope of employee labor protection fees, the standard of pre-tax expenses is still: no more than 20 yuan per person per year (inclusive), and the expenses shall be paid according to the actual expenses.
3. The summer heatstroke prevention and cooling expenses for employees who belong to the scope of labor protection expenses are: outdoor operation and high temperature operation per person per month 160 yuan, and non-high temperature operation per person per month 130 yuan. The annual payment is calculated and paid in four months, which is included in the enterprise cost and allowed to be deducted before tax.
4. The labor insurance expenses mentioned in the above Article 1 and 2 shall not be paid in cash, and any cash paid shall not be deducted before tax.
Two, reimbursement of wages tax reduction, with "office supplies", "transportation" and other invoices.
Third, reach an agreement with department stores to buy shopping vouchers and send them to employees. In this way, employees can buy things with vouchers at any time, and the company can also get discounts because of buying more! However, this method is equivalent to issuing employee benefits in the form of securities, which should be incorporated into wages to calculate personal income tax.
Four, part of the salary is paid in the form of monthly reimbursement of employee education funds.
The expenditure scope of enterprise employees' education funds includes the following eleven items: 1, on-the-job and job-transfer training; 2. Adaptability training for various posts; 3. On-the-job training, vocational and technical level training and high-skilled personnel training; 4. Continuing education of professional and technical personnel; 5, special operations personnel training; 6, the enterprise organization staff training costs; 7, employees to participate in professional skill appraisal, professional qualification certification and other expenses; 8. Purchase teaching equipment and facilities; 9, employee post self-study incentive fee; 10, employee education and training management fee; 1 1, other expenses related to employee education.
The following two situations shall not be charged from the employee education funds:
1. The expenses for employees of enterprises to participate in social education and personal on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be misappropriated.
2. Senior management personnel of enterprises go abroad for training and inspection, and the higher one-time expenses are charged from other management expenses to avoid crowding out the daily expenses of employee education and training.
Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Calculation base of employee education funds
The calculation base of employee education funds is the total wages and salaries. According to Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law, the total wages and salaries of an enterprise must be reasonable wages and salaries incurred by the enterprise. & gt
Question 7: How to reasonably evade personal income tax in equity transfer According to Article 6, paragraph 5, of the Individual Income Tax Law (revised in 2007) and Article 22 of the Regulations for the Implementation of the Individual Income Tax Law, the balance of equity transfer income after deducting the original value of property and reasonable expenses is taxable income, which actually refers to the profits made by individual shareholders due to equity transfer, or only in the case of premium transfer, if the equity transfer is a parity transfer or a discount transfer, there is no problem of paying personal income tax. In addition, according to the fifth paragraph of Article 3 of the Individual Income Tax Law, the individual income tax rate of individuals who transfer shares is 20%. Therefore, in the case of equity premium transfer, the calculation formula of personal income tax is: (equity transfer income-investment cost-transfer expense) ×20%= personal income tax payable. The law also provides for special circumstances that do not require taxation. 1994, 1996, 1998, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued the Notice on Temporary Exemption of Individual Income Tax from Stock Transfer, the Notice on Temporary Exemption of Individual Income Tax from Stock Transfer in 1996 and the Notice on Continued Temporary Exemption of Individual Income Tax from Stock Transfer. 1. Prevention of double taxation: increase capital first and then transfer it to avoid double taxation. Second, increase transaction costs: increasing transaction costs is a common financial operation. Third, take the first listing. After the share transfer, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Temporary Exemption from Individual Income Tax on the Income from Share Transfer, the Notice on Temporary Exemption from Individual Income Tax on the Income from Share Transfer 1996 and the Notice on Continued Temporary Exemption from Individual Income Tax on the Income from Share Transfer, confirming that listed companies are temporarily exempted from individual income tax on share transfer. For the natural person shareholders of large enterprises, this is a very good way, not only to raise funds, but also to get rid of the shell. Four. It is not allowed to sign a yin-yang contract to avoid tax in violation of the law, and the legal risk is great. According to the second paragraph of Article 4 of the Notice on Strengthening the Administration of Collecting Individual Income Tax on Income from Equity Transfer (Guo [2009] No.285), "If the tax declaration basis is obviously low (such as parity, low-price transfer, etc.) and there is no justifiable reason, the competent tax authorities may refer to the net assets per share or the share of net assets corresponding to the shareholding ratio enjoyed by individual shareholders for verification". Signing a yin-yang contract to avoid tax is actually a kind of tax evasion, which may lead to civil litigation, administrative punishment, and serious criminal responsibility.
Question 8: How can colleagues with high commission legally evade personal income tax for them? Two cards, one salary card, to the tax bureau; Performance card, similar to performance reimbursement.
Question 9: How to adjust above 2000 to avoid paying personal income tax? In order to avoid these problems, the following methods can be adopted:
1. Ask employees to find invoices to reimburse the high temperature fee. 2. Increase the payment base of insurance and provident fund.
3. Buy shopping cards, invoice office supplies, make accounts, do management fees, and issue shopping cards to employees.
The above comments are for reference only.