Tax planning of "three expenses" in the new enterprise income tax law: In practice, many enterprises often exceed the deduction limit stipulated in the tax law for business entertainment expenses, advertising expenses and business publicity expenses, which leads to the phenomenon that the tax burden cannot be increased before tax deduction. The new enterprise income tax law implemented on 1 month 1 day, 2008 has made considerable adjustments to the relevant provisions of the above three periods. In order to cope with the new changes, we should readjust the tax planning ideas while accurately grasping the new policies. The new Enterprise Income Tax Law stipulates that business entertainment expenses shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. The original deduction limit is sales15 million yuan, which can be deducted by 5 ‰; 15 million yuan or more, 3‰ can be deducted. Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by an enterprise shall be deducted if they do not exceed 0/5% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years. According to the original regulations, the advertising expenses of enterprises in general industries shall be deducted if they do not exceed 2% of the sales (business) income of that year; The excess can be carried forward and deducted indefinitely in future tax years. The business promotion expenses of enterprises in general industries shall be deducted if they do not exceed 5‰ of the sales (business) income of the current year; The excess shall not be carried forward. Exceptions are provided for enterprises in special industries. It can be seen that the new implementation regulations no longer strictly distinguish between advertising fees and business promotion fees. The basic principles of business entertainment expenses, advertising expenses and business publicity expenses as period expenses planning are as follows: under the premise of following tax laws and accounting standards, the amount of expenses deducted according to the facts should be increased as much as possible, and the expenses with deduction limits should be up to the prescribed upper limit. 1. Setting up an independent accounting sales company can increase the amount of expenses deducted. According to the regulations, business entertainment expenses, advertising expenses and business publicity expenses are all based on operating income. If the sales department of the group company is set up as an independent accounting sales company, the products of the group company will be sold to the sales company, and then the sales company will realize external sales, which will increase an operating income. Under the premise that the total profit of the whole interest group has not changed, the standard of expense limit deduction can be improved at the same time. In 2008, Weisi Group achieved a product sales income of 80 million yuan, including business entertainment expenses of1500,000 yuan in "management expenses", advertising expenses and business promotion expenses of12.5 million yuan in "operating expenses", and the total pre-tax accounting profit was10 million yuan. Try to calculate the income tax payable by enterprises and make tax planning. If the business entertainment expenses are deducted according to 60% of the amount1500,000, it will exceed 5‰ of the sales income stipulated in the tax law. According to the principle of lower, only 400,000 yuan (80 million yuan ×5‰) can be deducted. The total amount of advertising expenses and business promotion expenses incurred by the enterprise is * * *12.5 million yuan, which is more than15% of the sales revenue of that year. Therefore, only12 million yuan can be deducted from the lower of the two. The total taxable income of this enterprise is 2.6 million yuan (1million yuan+1100000 yuan+500000 yuan). The income tax payable by enterprises is 650,000 yuan (2.6 million yuan × 25%). Rovis Group registered its sales department as an independent accounting sales company. First, the products are sold to the sales company at a price of 75 million yuan, and then the sales company sells them at a price of 80 million yuan. The business entertainment expenses incurred by Weisi Group and the sales company are 900,000 yuan and 600,000 yuan respectively, and the advertising expenses and business promotion expenses are 9 million yuan and 3.5 million yuan respectively. Suppose the pre-tax profit of Weiss Group is 400,000 yuan, and the pre-tax profit of the sales company is 600,000 yuan. The two enterprises pay enterprise income tax separately. Weisi Group can deduct 375,000 yuan (75 million yuan × 5 ‰) from business entertainment expenses in that year; Advertising expenses and business promotion expenses totaled 9 million yuan, which did not exceed15% of sales revenue. The total taxable income of Weisi Group is 925,000 yuan (400,000 yuan+900,000 yuan-375,000 yuan), and the payable enterprise income tax is 23.1250,000 yuan (925,000 yuan × 25%). The sales company can deduct 360,000 yuan for business entertainment expenses in that year, which does not exceed 5 ‰ of sales revenue; Advertising expenses and business promotion expenses totaled 3.5 million yuan, which did not exceed15% of sales revenue. Then the total taxable income of the sales company is 840,000 yuan (600,000 yuan+240,000 yuan), and the enterprise income tax payable is 2 1 10,000 yuan (840,000 yuan × 25%). Therefore, the total corporate income tax payable by the whole interest group is 440.1250,000 yuan (23.1250,000 yuan +2 1 10,000 yuan), which is 208,750 yuan less than that before tax planning (650,000 yuan-44./kloc-0). The establishment of independent accounting sales companies can not only obtain tax-saving benefits, but also have great significance for expanding the sales market of the whole interest group products and standardizing sales management, but also increase some management costs. Taxpayers should decide whether to set up an independent tax payment unit according to the size of the enterprise and the specific characteristics of the products, taking into account the principle of cost and benefit, and considering the long-term interests. Second, business entertainment expenses should be accounted for separately from conference expenses and travel expenses. When accounting for business entertainment expenses, enterprises should strictly distinguish conference expenses (conference expenses), travel expenses and other items from business entertainment expenses, and cannot squeeze conference expenses and travel expenses into business entertainment expenses, otherwise it will have a negative impact on enterprises. Because taxpayers' reasonable travel expenses, conference fees and directors' fees related to their business activities can be fully deducted before tax as long as they can provide legal documents to prove their authenticity, and they are not limited by proportion. For example, when meeting expenses occur, according to the regulations, there should be a detailed meeting attendance book and documents for convening the meeting, otherwise the authenticity of the meeting expenses cannot be confirmed, and it is still not allowed to be deducted before tax. At the same time, you can't deliberately mix business entertainment expenses with conference expenses and travel expenses, otherwise it is tax evasion. In case A, in 2008, enterprise incurred meeting expenses, travel expenses * * *180,000 yuan, and business entertainment expenses of 60,000 yuan. Among them, some meeting invitations and related vouchers of meeting expenses were not kept completely, resulting in the meeting expenses of 50,000 yuan that could not be deducted. The sales revenue of this enterprise in 2008 was 4 million yuan. Try to calculate the enterprise income tax and plan the tax payment. According to the provisions of the tax law, if the vouchers and bills are complete, the meeting expenses and travel expenses of180,000 yuan can all be deducted, but the meeting expenses and conference expenses of 50,000 yuan with incomplete vouchers can only be counted as business entertainment expenses, and the deductible business entertainment expenses of this enterprise in 2008 are limited to 20,000 yuan (4 million yuan ×5‰). The excess of 90,000 yuan (60,000 yuan+50,000 yuan-20,000 yuan) shall not be deducted, nor shall it be transferred to the next year for deduction. Only this cost overrun enterprise needs to pay enterprise income tax of 22,500 yuan (90,000 yuan × 25%). If in 2009, enterprises strengthen financial management, accurately grasp the relevant policies and make tax planning in advance. Strictly control the business entertainment expenses within 20,000 yuan as far as possible, keep complete and legal vouchers for all kinds of conference expenses and travel expenses according to the provisions of the tax law, and at the same time, incorporate some business entertainment expenses similar to conference expenses into the accounting of conference expenses without violating the provisions, so that the expenses can be deducted up to 80,000 yuan in the current year. Therefore, the enterprise income tax can be saved by 20,000 yuan (80,000 yuan × 25%). III. Reasonable conversion of business entertainment expenses and advertising expenses and business publicity expenses When accounting for business entertainment expenses, enterprises should strictly distinguish business entertainment expenses from business entertainment expenses in addition to meeting expenses, travel expenses and other items, and make tax planning through reasonable conversion between them. Case A Enterprise plans to spend1500,000 yuan on business entertainment,1200,000 yuan on business publicity and 4.8 million yuan on advertising in 2008. The estimated sales of this enterprise in 2008 is 80 million yuan. Try to make tax planning for this enterprise. According to the provisions of the tax law, the deduction limit of business entertainment expenses of this enterprise in 2008 is 400,000 yuan (80 million yuan ×5‰). 60% of the business entertainment expenses incurred by this enterprise in 2008 were 900,000 yuan, so the business entertainment expenses that this enterprise could not deduct before tax were1100,000 yuan (1500,000-400,000 yuan). In 2008, the deduction limit of advertising and business promotion expenses of this enterprise is12 million yuan (80 million yuan ×15%), and the actual amount of advertising and business promotion expenses of this enterprise is 6 million yuan (1200,000 yuan+4.8 million yuan), which can be fully deducted. If the enterprise carries out tax planning in advance, it can consider converting some business entertainment expenses into business promotion expenses. For example, it can change several catering entertainment expenses into gifts for promoting products. In this way, the total amount of business entertainment expenses can be reduced to 650 thousand yuan, while the expenditure of business publicity expenses can be increased to 2.05 million yuan. At this time, 60% of the business entertainment expenses of the enterprise in 2008 is 390,000 yuan, which can be fully deducted. The total amount of advertising expenses and business promotion expenses of this enterprise is 6.85 million yuan, which can also be deducted in full. Through tax planning, the business entertainment expenses that enterprises can't deduct before tax are 240,000 yuan, which can reduce the enterprise income tax by 2 1.5 million yuan [( 1 10-240,000 yuan) × 25%].