(A) tax planning objectives
1. Look at the target from the marketing point of view
Conducive to expanding commodity sales;
Conducive to the training and management of sales staff;
Conducive to the implementation of the sales responsibility system (objectives, assessment, incentives);
Conducive to the establishment of sales supervision and contact system;
Sales organization forms: regional, product, department, etc.
2. Look at the goal from a financial point of view
Conducive to the centralization of financial management;
Conducive to financial control (budget, monitoring and evaluation);
It is beneficial to play the role of internal audit.
3. Look at the target from the perspective of taxation
Tax payment optimization in the establishment of marketing organization;
Marketers encourage tax optimization.
(B) tax planning space
1. Definition of tax planning space
The space of tax planning is actually to explore from which angles and according to what ideas to carry out tax planning.
As far as the concept of tax planning (also known as tax planning) is concerned, the explanations given by relevant books and periodicals in western countries and China are not consistent. The following are several representative views:
"Tax planning refers to arranging taxpayers' business activities or personal affairs activities to achieve the lowest tax payment." (International Taxation Glossary compiled by International Finance Documentation Bureau (LBFD))
"Tax planning refers to obtaining the tax benefits of tax saving as much as possible through the prior planning and arrangement of business, investment and wealth management activities within the scope permitted by law." (Tang Tengxiang, a famous domestic tax expert, "Tax Planning")
"Tax planning refers to the behavior of taxpayers to reduce the tax burden as much as possible through non-illegal tax avoidance methods, legal tax saving methods and tax transfer methods." (Professor Zhang Zhongxiu of China Renmin University, "Corporate Tax Avoidance and Tax Transfer Planning")
2. Marketing agencies should consider the following aspects in tax saving.
Different forms of companies set up by sales organizations have different taxes;
Setting up sales organizations in different regions may have different taxes;
Increasing or separating sales organizations may lead to different taxes;
Marketers have different forms of personal income and different taxes;
The average payment of personal income of marketers can reduce taxes.
Second, marketing agencies and tax planning
(A) the form of the establishment of marketing agencies
In the process of setting up a marketing organization, there is a problem of choosing to set up a subsidiary or branch. Some business leaders think that setting up a branch is beneficial to tax saving, while others think that setting up a subsidiary is beneficial to tax saving. In fact, we can't simply look at this problem. We must analyze it in detail to understand the differences between subsidiaries and branches in the setting process:
The subsidiary is an independent legal person and carries out independent accounting. Under normal circumstances, it cannot be combined with the parent company for tax payment. The branch company is a non-independent legal person, carries out non-independent accounting, and can be combined with the head office for tax payment with the approval of the tax authorities.
Subsidiaries can enjoy preferential tax policies independently, but branches cannot enjoy these preferential policies alone.
The cost of establishing a subsidiary is high, while the cost of establishing a branch is relatively low.
The financial risks of subsidiaries are small, while those of branches are large.
The subsidiaries are highly decentralized and the branches are highly centralized.
The management of subsidiaries is complicated, while that of branches is relatively simple.
(B) Analysis of examples of separate tax planning of marketing organizations
Example 1
Haihong Company has two regional sales companies, A and B. In 2004, Haihong Company earned 6,543,800 yuan, A Company earned 500,000 yuan and B Company lost 6,543,800 yuan, and the applicable income tax rate was 33%. Assuming that the adjustment factor of taxable income is not considered.
Scheme 1: set by subsidiaries.
The corporate income tax payable by Haihong Company is as follows:
Headquarters:150× 33% = 495,000 yuan.
Company A: 50×33% = 1.65 million yuan.
Company B incurred losses in that year and did not pay enterprise income tax. Losses can be made up by profits in the next few years.
The corporate income tax payable by Haihong Company in that year was 660,000 yuan.
Scheme 2: Branch Setting
The corporate income tax payable by Haihong Company is as follows:
(150+50-100) × 33% = 330,000 yuan.
Reduce the current tax payment cost by 330,000 yuan through tax payment planning.
Important note: enterprises are likely to lose money in the initial stage of operation.
The tax saving of the second scheme is a relative saving, not an absolute reduction, because according to the first scheme, although the income tax should be 660 thousand yuan in that year, this part of the loss of Company B can be made up by its future annual profit, and the problem brought about is actually the problem of paying taxes in advance. In addition, if Company B loses money year after year, according to the tax law, the payback period cannot exceed 5 years, so there is a risk that it cannot be compensated by future annual profits.
In the process of tax planning, whether to set up a branch or a subsidiary should consider some characteristics of the enterprise in the course of operation, such as possible losses in the initial stage of operation and relatively small scale. Therefore, in the early stage of development, enterprises are generally set up according to branches, which is not only conducive to management, but also conducive to reducing tax costs.
Third, the tax planning of marketing organization
Example 2
The second example is actually considering preferential tax policies, so how to set up companies in different regions and reduce tax costs by changing the form of setting up companies?
Changjiang Company has two regional sales companies, A and B. In 2004, Changjiang Company's headquarters earned 6.5438+0 million yuan, A Company earned 6.5438+0 million yuan, and B Company earned 200,000 yuan. The income tax rate of the headquarters area is 33%, that of area A is 27%, and that of area B is 15% ... Assuming that the adjustment factor of taxable income is not considered.
Scheme 1: According to the branch establishment, the corporate income tax payable by Changjiang Company is as follows:
(100+10+20) × 33% = 429,000 yuan.
Scheme 2: According to the establishment of subsidiaries, the corporate income tax payable by Changjiang Company is as follows:
Headquarters:100× 33% = 330,000 yuan.
Company A:10× 27% = 27,000 yuan.
Company B: 20×15% = 30,000 yuan.
* * * The enterprise income tax payable is 387,000 yuan.
Reduce the tax payment cost by 42,000 yuan through tax payment planning.
Example 3
This example is about how an enterprise that produces and manages special consumer goods can change the tax by setting up an organization.
A cigarette factory produces the first kind of cigarettes, which are sold to the independent accounting sales department at the allocation price of 100 80 yuan per box (excluding VAT), with 250 cigarettes per box, and the market sales price of the cigarettes is 100 yuan (excluding VAT).
Analysis of tax planning
According to the current tax law, cigarettes are taxed according to the compound taxation method of combining a specific quantity quota with an ad valorem rate, that is, a specific quantity quota tax is first levied on cigarettes, and the unit tax is per box 150 yuan (50,000 cigarettes), and then an ad valorem tax is levied according to the transfer price: the transfer price of each cigarette (200 cigarettes) is below 50 yuan (excluding 50 yuan; Excluding VAT), the tax rate is 30%; The tax rate for cigarettes above 50 yuan (including 50 yuan, excluding VAT) and imported cigarettes is 45%.
Cigarette factory should pay consumption tax before transfer pricing:
(150+100× 250× 45% )×100 =114 (ten thousand yuan)
Cigarette factories should pay consumption tax after transfer pricing:
(150+80× 250× 45% )×100 = 91.5 (ten thousand yuan)
Tax cost difference before and after transfer pricing;
114-91.5 = 22.5 (ten thousand yuan)
Example 4
This example is also about solving the problem of tax reduction by adding a company. One of the main problems discussed in this example is that there is a restrictive expense regulation when calculating the income tax paid by enterprises.
In 2004, an industrial enterprise achieved a product sales income of 80 million yuan, including 400,000 yuan for business entertainment, 6,543,800 yuan for advertising, 500,000 yuan for business publicity and 6,543,800 yuan for pre-tax accounting profit. According to the above deduction ratio limit, the business entertainment expenses are overspent by 6.5438+0.3 million yuan, the advertising expenses are overspent by 200,000 yuan, and the business promotion expenses are overspent by 6.5438+0.0 million yuan. The applicable enterprise income tax rate is 33%.
The total taxable income of this enterprise is 6,543,800+0,430 yuan, and the income tax payable is 4,765,438+0,900 yuan.
Tax planning scheme
Set up a sales company: the industrial company sells its products to the sales company at a price of 75 million yuan, and the sales company sells them to the outside world at a price of 80 million yuan. The business entertainment expenses incurred by industrial companies and sales companies are 250,000 yuan and 1.5 million yuan respectively; The advertising fee is 6,543,800,000 yuan and 800,000 yuan respectively; Business promotion expenses are 300,000 yuan and 200,000 yuan respectively. Assuming that the pre-tax profit of industrial enterprises is 400,000 yuan and the pre-tax profit of sales companies is 600,000 yuan, when calculating the enterprise income tax of the two enterprises respectively, all expenses will not exceed the standards stipulated in the tax law, and the income tax payable by the whole interest group is 330,000 yuan, saving income tax of 654.38+0465438+09 million yuan.
Five, marketing personnel expenses and tax planning
(1) Marketing personnel expenses and related tax laws
1. Marketing personnel expenses
Basic expenses: salary, sales performance bonus;
Subsidies: child care subsidies, transportation subsidies, etc. ;
Operating expenses: transportation, communication and meals.
2. Relevant tax laws and regulations
Income from wages and salaries: that is, personal income generated by the fixed employment relationship formed through labor contracts.
① Nine-level excess progressive tax rate (5% ~ 45%) is applicable;
(2) Different regions have stipulated different expense deduction standards;
(3) Subsidies that do not belong to the nature of wages and salaries are not subject to personal income tax (such as one-child subsidies, missed meals subsidies, travel expenses subsidies, etc.). );
(4) Monthly income.
Income from labor remuneration: that is, personal income formed by non-employment relationship.
① The proportional tax rate of 20% ~ 40% is applicable;
② The expense deduction standard is 800 yuan or 20%;
(3) Monthly or monthly (continuous income of the same business).
Dividend income
Personal income tax is levied in full at 20% of dividend income.
case study
1. Example of wage income tax plan
Example 1
The monthly basic salary of sales staff in a company is 3000 yuan, assuming that the expense deduction standard is 1000 yuan. Personal income tax payable by sales staff every month is calculated as follows:
Check the salary personal income tax rate table:
The applicable tax rate for personal income of 2000 ~ 5000 yuan is 15%, and the quick deduction is 125 yuan.
Personal income tax payable:
(3000-1000) ×15%-125 =175 yuan.
Tax planning scheme:
The monthly salary of sales staff is set at 2000 yuan, and the monthly expenses for communication 300 yuan, meal 200 yuan and local transportation 500 yuan can be reimbursed.
Check the salary personal income tax rate table:
Personal income of 500 ~ 2000 yuan is subject to tax rate 10%, and 25 yuan is deducted quickly.
Personal income tax payable:
(2000-1000) ×10%-25 = 75 yuan.
Example 2
The salary of sales staff in a company in June 2004 was 5438+February 1500 yuan, and the year-end sales performance bonus was 8000 yuan. Suppose the expense deduction standard is 1000 yuan. Personal income tax payable by sales staff this month is calculated as follows:
After consulting the personal income tax rate table of wages and salaries, it is known that the applicable tax rate for personal income of wages and salaries is 20%, and the quick deduction is 375 yuan.
Personal income tax payable:
(9500-1000) × 20%-375 =1325 yuan.
Tax planning scheme:
The average monthly bonus is 666.67 yuan (8000 yuan/12).
Check the salary personal income tax rate table:
Personal income of 500 ~ 2000 yuan is subject to tax rate 10%, and 25 yuan is deducted quickly.
Personal income tax payable:
(2166.67-1000) ×10%-25 = 91.67 yuan.
Reduce the tax payment cost:1325-91.67 =1233.33 yuan.
Special instructions:
There is a problem in actual operation: the performance of a year can't be assessed until the end of the year, and there is no way to know the completion of a year's work every month, so it is not good to distribute the performance bonus evenly to employees. Is there any feasible way?
In practical work, many units have summed up two experiences: one is to divide the performance bonus into two parts, one part can be paid monthly, and the other part is paid centrally at the end of the year, which makes some bonuses average. The second way is that the bonus of that year is always paid according to the performance appraisal of the previous year. Instead of centralized payment after the completion of the year-end assessment, the situation after this year's assessment will be evenly distributed to each month when bonuses are paid next year. Of course, the specific treatment of individual income tax planning in each enterprise is different, which can be considered according to the actual situation.
Example 3
The monthly salary of the sales director of a company is 6,543,800 yuan, and the year-end benefit bonus is 6,543,800 yuan. Suppose the expense deduction standard is 1000 yuan. Check the personal income tax rate table for wages and salaries: the applicable tax rate is 20% for personal income of 5,000 ~ 20,000 yuan, and the quick deduction is 375 yuan.
The annual personal income tax payable by the sales director is calculated as follows:
1-165438+10 month: (10000-1000) × 20%-375 =1425 yuan.
1425×11=15675 yuan.
65438+ February:
Check the personal income tax rate table of wages and salaries: the applicable tax rate for personal income of wages and salaries exceeding 6,543,800 yuan is 45%, and the quick deduction is 654.38+ 05375 yuan.
(130000-1000) × 45%-15375 = 42675 yuan.
Personal income tax payable throughout the year:
15675+42675=58350 yuan
Tax planning scheme:
If the annual salary system is implemented, the tax payable:
[(annual basic income and welfare income/12- expense deduction standard) × tax rate-quick deduction ]× 12
Personal income tax payable:
[(240000/12-1000) × 20%-375 ]×12 = 4100 yuan.
Reduce the tax payment cost: 58350-41100 =17250 yuan.
2. Examples of tax planning for labor income
A sales company hired a senior sales consultant and agreed to pay a consultant fee of 30,000 yuan.
The tax law stipulates that the expense deduction standard is 20%, and the applicable tax rate for income not exceeding 20,000 yuan is 20%; The applicable tax rate for income of 20,000 ~ 50,000 yuan is 30%, and 2,000 yuan is deducted for quick calculation.
For one-time payment: 30000× (1-20% )× 30%-2000 = 5200 yuan.
If the payment is made in three-month installments:10000× (1-20% )× 20 %× 3 = 4800 yuan.
Reduce tax costs: 5200-4800=400 yuan.
If the necessary expenses are paid in installments and reimbursed: if it is paid in three months, the reimbursement for communication expenses and transportation expenses is 1 1,000 yuan (reimbursed with documents): 9000×( 1-20%)×20%×3 = 4320 yuan.
Reduce tax costs: 5200-4320=880 yuan.