Reasonable tax avoidance mainly follows two directions.
1, using the existing tax incentives and relief conditions to reduce corporate taxes;
2. Under the premise of not violating the law, use the integrated enterprise wealth security management system to change the business model, transaction mode and external form of the enterprise, so that the enterprise can meet the existing tax preferences.
Common tax planning for reasonable tax avoidance are:
1. Reasonable tax avoidance of split companies
This method is more common now. In order to avoid tax, many enterprises have two or three or more business licenses, especially in cities such as Beishangguang. These entrepreneurs split a general taxpayer company into two small-scale taxpayer enterprises to adapt to the 3% tax rate and reduce the corporate tax.
2. Select the tax preferential park for registration.
As we all know, local governments in China can formulate corresponding preferential policies for attracting investment within the scope of legal authority. Before setting up a company, enterprises should first inquire about the most favorable tax preferential policies registered in that area and the high tax rebate policies registered by the government in that area. In some areas, the government has corresponding incentive policies to register companies. Of course, if we want to plan well at this level, we need to know more about regional government affairs.
3. Reasonable tax avoidance for establishing a sole proprietorship enterprise or partnership enterprise.
What are the characteristics of sole proprietorship and partnership? These two types of enterprises do not pay corporate income tax, but only pay personal income tax. All the profits earned by enterprises after paying individual taxes belong to individuals, and there is no need to pay dividend tax. This has reduced the tax burden for enterprises.