Reasonable tax avoidance is not tax evasion, it is to reduce the tax pressure within the legal scope and avoid the blind spot of tax knowledge, which leads to the enterprise paying more taxes or being fined by the tax bureau. Therefore, it is necessary for enterprises to understand the basic knowledge of reasonable tax avoidance.
Three common ways to avoid taxes according to policies:
I. The preferential policies of the state for high-tech enterprises are as follows:
1, the enterprise's research and development expenses can be deducted from the enterprise income tax by 175%.
2. If you apply to become a "high-tech enterprise", you can pay less 10% of the enterprise income tax and pay it according to 15% of the profit. (Non-high-tech enterprises need to pay 25% enterprise income tax)
II. The preferential tax policies for small and low-profit enterprises are as follows:
1. For small-scale low-profit enterprises whose annual taxable income is less than 200,000 yuan (including 200,000 yuan), their income will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a rate of 20%.
2. For small and meager profit enterprises whose annual taxable income is between 200,000 yuan and 300,000 yuan (including 300,000 yuan), their income is reduced by 50% and included in the taxable income, and the enterprise income tax is paid at the rate of 20%.
3. If the monthly sales of small-scale taxpayer enterprises do not exceed 30,000 yuan (paying 90,000 yuan quarterly), they can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.
III. Preferential policies for year-end bonus tax payment are as follows:
The exact name of the year-end bonus is "one-time bonus for the whole year", and the year-end bonus tax calculation method is a relatively preferential algorithm, which is the only tax preference that can be divided by 12 to calculate the appropriate tax rate.
The year-end award is an affirmation of the employees' work performance in the past year. "year-end double salary system" is one of the most common forms of year-end bonus distribution, which is widely used by most enterprises, especially foreign enterprises.
Enterprises should make good use of the preferential tax policy of "annual one-time bonus" to reduce the tax burden, and also need to pay attention to the following matters:
1) Taxpayers get a one-time bonus for the whole year, which is calculated and taxed separately as one month's salary and salary income. In a tax year, for each taxpayer, this tax calculation method is only allowed to be adopted once.
2) Taxpayers' bonuses of various names except the one-time bonus for the whole year, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced bonus and attendance bonus, are all merged with the salary and salary income of the current month, and individual income tax is paid according to the provisions of the tax law.
3) As the legal taxpayer of personal income tax is an individual, the personal income tax borne by the enterprise for employees cannot be deducted before tax. When the annual settlement is made, the enterprise should make tax adjustment to increase the taxable income.
Four kinds of situations that enterprises easily ignore and lead to overpayment of taxes
First, there is no business, but also zero declaration.
According to the relevant laws and regulations, after the business license is approved, the enterprise must declare its operation to the tax bureau every month. No matter whether you make money or not, no matter whether you have business or not, you should make an account every month according to the operation and then make a tax declaration to the tax bureau according to the account book. At present, small-scale enterprises can make zero declaration if the invoice amount in a quarter is less than 90 thousand yuan. Zero declaration is also relatively simple to handle. If it is not handled, the enterprise will face a fine of 2,000 yuan.
It should be noted that if long-term zero declaration is made, it may be included in the key monitoring scope by the tax authorities, and if there is any untrue situation, it will be investigated and dealt with by the tax authorities according to law.
Two, the VAT rate has nothing to do with the input tax rate.
In this regard, for example, article 2 of the value-added tax stipulates that the tax rate for book sales is 13%. That is, as long as the enterprise is a general taxpayer, the tax rate for selling books is 13%.
Then the question is, if a company that sells books also meets the requirements of ordinary taxpayers, but the input invoice he gets for printed books is 17%, can the tax rate of 13% continue to apply when paying taxes? (That is, when paying taxes, the tax rate of 13% will be deducted 17%).
The answer is yes, the company still applies the tax rate of 13%, because the nature of the industry determines the value-added tax rate, regardless of the tax rate of the input tax.
Third, remember to pay taxes when the contract is invalid.
In the course of daily business, an enterprise is bound to sign a contract with the outside world. If an accident happens in the middle and both parties cancel the contract, it is also necessary to complete the obligation to pay stamp duty.
Fourth, if you don't take the invoice, you will have to pay more taxes.
The tax authorities implement "controlling taxes by votes", and all expenses of enterprises must obtain legal vouchers, otherwise they cannot be charged before tax. Being able to obtain legal vouchers (invoices) has become an important way for enterprises to save taxes.
However, some people don't care. When the other party induces enterprises not to invoice in the name of preferential treatment, some enterprises will agree, which is actually a loss.
For example:
If a company buys office supplies with a price of 1000 yuan, it only needs to pay 900 yuan if it doesn't invoice, but it needs to pay 1000 yuan if it invoices. On the surface, if it doesn't, it can save1000 yuan for the enterprise.
However, the reality is: if you pay more 100 yuan, the income tax of the enterprise can be paid less in 330 yuan; And if you pay less 100 yuan, the enterprise's income tax will be paid more in 330 yuan. The difference between taking an invoice and not taking it is clear at a glance. Therefore, enterprise personnel must remember that if they don't get the invoice, they will pay more taxes.
Five tax saving skills that entrepreneurs must know.
I. Putting individual patents into use by the company in the form of technology shares.
If the owner or employee of an enterprise owns a patent and provides it to the company for use, the company can make a reasonable valuation of the individual patent, incorporate it into the company for use in the form of valuable shares, and sign a formal contract.
In this way, the patent will become the intangible assets of the company, and the accountants can use reasonable amortization to include it in the cost, thus reducing profits and achieving the purpose of paying less taxes.
Second, reasonably improve employee benefits and amortize profits.
In the process of production and operation, owners of small and medium-sized enterprises can appropriately raise their employees' wages within the scope of taxable wages, such as providing medical insurance for employees, establishing employee funds (such as pension funds, unemployment insurance funds, education funds, etc.), and increasing enterprise property insurance and transportation insurance. In this way, not only can the enthusiasm of employees be mobilized, but also these expenses can be included in the cost of the enterprise, thus amortizing the profits of the enterprise and reducing the tax burden.
Three, mixed sales should be signed according to law, tax separately.
If a sales behavior involves both services and goods, it is mixed sales. There are two elements here: one must be the same sales behavior, and the other must involve services and goods, both of which are indispensable. There are also tax planning points that need attention.
Four, the invoice is lost, timely remedy, can still be reimbursed.
In our country, the tax is controlled by votes, because it involves taxes. If an invoice is lost, it is impossible to reopen it. However, without the invoice, it can't be reimbursed by the ticket and recorded by the company. What should I do?
Don't panic about losing the invoice, you can take the following two measures to remedy it:
First, if the original vouchers obtained from other units are lost, they should obtain the certificate that the original issuing unit is stamped with the official seal, and indicate the number, amount and content of the original vouchers. Only after the approval of the person in charge of the accounting institution, the accounting supervisor and the unit leader of the handling unit can they be used as the original vouchers.
Second, if it is really impossible to obtain the certificate, such as train, ship, plane ticket and other vouchers, the parties concerned shall write out the details, which will be used as the original vouchers after being approved by the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit leader.
Five, the company's expenses and personal consumption of shareholders should be clearly divided.
For example, some companies invested in the purchase of houses and cars, but the obligee was written as a shareholder, not a unit that paid the capital, and the funds did not list the accounts receivable or other receivables of the shareholders on the books. Is this reasonable?
This is an example in which the company's expenses are mixed with the shareholders' personal expenses. According to the Individual Income Tax Law and the relevant regulations of State Taxation Administration of The People's Republic of China, the above matters are regarded as dividends received by shareholders from the company, and personal income tax must be withheld and remitted. The related expenses shall not be included in the company's costs, and the accounts receivable or other receivables of shareholders shall be listed on the books, thus bringing additional tax burden to the company.