According to the relevant policies and regulations, the corporate income tax rate is normally 25%, which is simply understood as the income tax of 25% of profits. For high-tech enterprises, the corporate income tax rate is generally 15%. In addition, for some special industries or regions (such as Kashgar and Horgos), the state will also implement preferential tax policies of tax reduction or exemption. Therefore, if enterprises want to make tax planning in this way, they must make their own conditions meet the policy requirements, so as to realize the use of preferential tax policies to save taxes.

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2. Reasonable choice of enterprise organization form.

There are two forms of enterprise organization: subsidiary and branch. Among them, subsidiaries have independent legal personality and can independently bear civil legal responsibilities and obligations, while branches do not have independent legal personality and need the head office to bear legal responsibilities and obligations. Moreover, subsidiaries usually need to pay taxes separately, and branches need to collect taxes from the head office. Therefore, enterprises need to consider which organizational form is more conducive to reducing tax burden from the perspective of profit and loss of branches and whether branches enjoy preferential tax rates, so as to adopt correct tax planning methods by using enterprise organizational forms.

3, the highest expenses before tax.

Expenditure is a decreasing factor of taxable income of enterprises. Therefore, within the scope permitted by the tax law, we should collect the current expenses of enterprises as much as possible, reduce the income tax payable, or obtain tax benefits by legally delaying the tax payment time. However, using this method, enterprises should pay attention to the fact that the expenses with proportional limit in the tax law should not exceed the limit as far as possible, and the part within the limit should be charged in full; The excess is not allowed to be deducted before tax in tax law, and should be incorporated into profit tax. Therefore, we should pay attention to the control of tax-saving points of various expenses.