1, make full use of the national preferential tax policies;

2. Establish a sole proprietorship enterprise;

3. Become a high-tech enterprise;

4. Tax planning by using inventory valuation method;

5. Enterprises make use of revenue recognition time for tax planning;

6. Use the basic deduction standard for reasonable tax planning;

7. Find a tax haven to start a business;

8. Transition to micro and small enterprises;

9. Use depreciation method for tax planning;

10, using the organizational form of enterprises to carry out tax planning reasonably;

1 1, entering special industries;

12, reducing the basic cost of enterprises.

Value-added tax is a tax levied on the value-added amount obtained by units and individuals who sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC).

Features of VAT:

1, with the value-added amount as the tax object. No matter how different the statutory value-added tax is in different countries, the value-added tax is based on the value-added tax instead of the total sales. Taking value-added tax as the object of taxation is the most basic feature of value-added tax;

2, the implementation of universal taxation. It has a broad tax base both horizontally and vertically. From the perspective of the horizontal relationship between production and operation, regardless of industrial, commercial or labor activities, as long as there is value-added income, it is necessary to pay taxes; From the vertical relationship of production and operation, no matter how many production and operation links each commodity goes through, it should be taxed according to the value-added amount of each link;

3. Implement multi-link taxation. From the perspective of tax payment, value-added tax is a multi-link taxation, that is, it is taxed separately in various business links such as production, wholesale, retail, provision of labor services, import, etc., rather than only in a certain link.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 1 Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these Regulations. Article 2 VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.