Reasonable tax avoidance is not tax evasion. It is to reduce tax pressure within the legal scope and avoid blind spots in tax knowledge that may cause enterprises to pay more taxes or be fined by the tax bureau. Therefore, it is necessary for enterprises to understand the basic knowledge of reasonable tax avoidance.
1) The monthly invoice amount does not exceed 30,000, and is exempt from VAT and surcharge (applicable to ordinary VAT invoices).
2) The monthly invoice amount does not exceed 100,000, and education fees and local education surcharges are exempted (applicable to ordinary value-added tax invoices).
The 12 methods of reasonable tax avoidance are cost sharing, shortening the depreciation life, high-tech development, improving employee benefits, preferential tax policies, pricing transfers, etc.
Reasonable tax avoidance, also known as tax planning, means to obtain tax-saving economic benefits as much as possible through advance planning and arrangements for business, investment, and financial management activities within the scope permitted by legal regulations.
1. Affiliation method: For example, if tax avoidance entities are affiliated to fields such as scientific research, welfare, education, etc., they can borrow different discounts from each field and enjoy corresponding policies respectively.
2. When signing a contract, sign the service and product sales separately to avoid increasing the tax burden at the same rate.
3. Establish new institutions and branches of existing parent companies in tax preferential areas, combine the tax revenue generated by the branches with local preferential policies, and obtain compliant subsidies and rewards.
4. Borrowing "high-tech" in the name of preferential tax policies to enjoy: N exemptions and Y reductions (premise: the company needs to have real materials).
5. Borrowing "foreign capital" enjoys preferential treatment in the name of enterprise reform. Each region has preferential tax policies for foreign-invested companies.
6. The company recruits people according to the actual situation and applies "demobilized soldiers", "laid-off workers" or "disabled people", and can also experience the national tax preferential policies.
7. Plan the invoice time reasonably and fully enjoy the preferential value-added tax exemption policy with monthly turnover not exceeding 100,000 yuan, and tax exemption within 100,000 yuan.
8. Accumulate more expense tickets in daily work and life. Such as taking a taxi. . Office supplies, e-commerce shopping and other expense invoices.
9. If you cannot obtain an invoice or the other party cannot issue an invoice, you can choose the natural person general invoice from the tax bureau.
10. The transfer pricing method is based on the fact that commodity transactions are not conducted according to market prices. In general areas, the prices are high and the prices are low, and in areas with preferential tax rates, the prices are low and the prices are high, thereby achieving the integration of tax avoidance.
11. Based on the specific accounting methods within the company and changes in inventory market prices, choose a method with high transfer costs and low transfer profits.
12. Using financial leasing, products are leased and paid as rent, thereby reducing the corporate tax base and profits.
Legal basis:
Article 3 of the "Enterprise Income Tax Law of the People's Republic of China"
stipulates: Resident enterprises shall be responsible for their origins in China. , foreign income is subject to corporate income tax. If a non-resident enterprise establishes an institution or place in China, it shall pay corporate income tax on the income derived from the institution or place it establishes from within China, as well as the income that occurs outside China but is actually connected with the institution or place it establishes. . If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay corporate income tax on its income sourced in China.