1, plan ahead
Remember a word, only what is planned in advance is called tax collection, and what is planned afterwards may be tax evasion.
All planning must be carried out before the business activities of the enterprise.
Once the business behavior of an enterprise occurs, it will produce corresponding tax obligations.
Don't wait until the end of the year before I find out, woc, why is the tax so high?
The car hit the wall and you knew it was turning; You know, the stock has gone up.
You made a mistake and were sentenced. You know you have repented. I have a big snot in my mouth and want to dump it.
At this time, no matter what you think, you can't escape the insight of the third (fourth) period of the golden tax.
If you insist on saving this money, who says that ta can help you? Please go to ta.
Tax planning must be carried out before the business behavior of the enterprise, which is the premise.
2, truthfully declare
Don't make fake invoices!
If you try to set up multiple leather bag companies to make illegal invoices, then I tell you that it is easier to cancel a registered company than to run a temple! Cancellation of the company requires strict tax review. If it is not cancelled, it will be abnormal and will seriously market personal credit information.
Buying fake invoices is extremely risky!
The third phase of Golden Tax will compare your input and output. If the input invoice name does not match the output invoice name, it will be recognized by the system. If it is found that the name, quantity and amount of the special VAT invoice have no corresponding logical relationship with the business, it will definitely be monitored.
Just like the example of engaging in insurance business mentioned earlier in the article, you can figure it out in minutes.
With the arrival of the fourth stage, the early warning system will be more rigorous. You may be able to fight against humans. Can you fight the alpha dog?
3, four streams in one
According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.39 (20 14), issuing VAT invoices must meet the following requirements:
(1) Taxpayers sell goods or provide VAT taxable services to paying taxpayers;
(2) The taxpayer has received the price for selling goods, providing taxable services or taxable services from the taxpayer of the payer, or obtained evidence for claiming the sales price;
(3) The contents of the special VAT invoice issued by the taxpayer to the paying taxpayer in accordance with regulations are consistent with the sale of goods, provision of taxable services or taxable services, and the special VAT invoice is legally obtained by the taxpayer and issued in its own name.
To sum up, it is the integration of four streams, that is to say, invoice stream, capital stream, contract stream and goods stream should be uniformly corresponding.
This thing is an important basis for tax authorities to judge whether to evade taxes or not.
Inconsistencies may be subject to tax inspection.
However, in practice, there may be inconsistencies between these four streams.
First of all, we must ensure the authenticity of the business. On this basis, we can supplement the agreement and put it on record through contracts or supplementary materials.
As we said, tax collection is only called in advance, and we must make a consistent plan in advance.
4. Reasonable business cooperation.
The "amoeba model" was very popular in China two years ago. The so-called "amoeba model" is simply understood as splitting business to save taxes.
But it is ok to divide it, but it is reasonable, legal and logical.
For example, I know that some enterprises register a trading company A in a tax depression, and then company B is responsible for product production.
Sales are carried out by company A, and through internal transfer pricing, the enterprise transfers part of its profits to trading companies in tax havens.
Company B, originally required to pay taxes according to the total profit 1 0,000%, now only needs to pay 30%-50%, and the rest is paid by Company A, while Company A is registered in a tax depression, and actually only needs to pay a little tax through tax refund.
This method looks perfect. Company A with preferential tax registration has no commercial subject, but an empty shell.
The starting point of judging whether tax avoidance by enterprises is illegal is whether there is a commercial subject.
The R&D, production and sales of enterprise products are actually completed by Company B. Once the tax inspection department conducts inspection, it is inevitable to recover taxes and fines.