Corporate income tax planning Basic methods of corporate income tax planning (I) Case tax planning method The so-called tax planning method refers to the process in which taxpayers use the tax planning principle to reduce the tax burden or adjust the tax burden to an ideal state in the production and business activities, aiming at specific tax-related examples.

Including the following points: 1, income tax planning, that is, through the choice and control of the way, time and calculation method to obtain income, in order to achieve the purpose of tax saving planning.

For example, selling goods by installment is to confirm the income according to the date agreed in the contract, and entrusting to sell goods is to confirm the income when receiving the consignment list. In order to realize a reasonable tax payment period, enterprises can choose different sales methods when signing a sales contract, confirm the income in different periods, realize deferred tax payment, reduce the cost of raising funds and increase the after-tax profit of enterprises.

2, cost planning, that is, based on the different provisions of the tax law on the confirmation and calculation of costs and expenses, according to the situation of enterprises to choose a favorable way of planning.

For example, inventory accounting methods include individual valuation method, first-in first-out method, last-in first-out method, weighted average method, moving average method, etc. Therefore, when an enterprise is incorporated during inflation or its application for accounting policy change is approved by relevant departments, the last-in first-out method can be used to account for costs; When the price changes irregularly, the weighted average method and moving average method can be used to calculate the cost, which can increase the cost of enterprises and reduce the income tax.

Similarly, there are straight-line method, double declining balance method and sum of years method for the choice of depreciation methods. In order to achieve the purpose of deferred tax payment, enterprises can use accelerated depreciation method and sum of years method to accrue depreciation in industries permitted by tax law.

In this way, it is equivalent to the enterprise obtaining an interest-free loan, and the enterprise invisibly increases its income.

3, profit and loss offset planning, is to allow enterprises in a certain period of time with the loss of a certain year to offset the surplus of the following year, in order to reduce the taxable amount of the following year.

4. Leasing planning. From the perspective of corporate tax planning, leasing is also an important method for enterprises to reduce tax burden.

In the case that the applicable tax rates of the related parties are different, it is more effective to make profits flow to the side with lower tax rates.

5. Financing planning, mainly including financing channel planning and debt service planning.

Under normal circumstances, the tax burden borne by enterprises in self-financing is heavier than that of loans from financial institutions, and the tax burden borne by enterprises in inter-lending financing is heavier than that borne by enterprises in internal financing.

Generally speaking, internal fund-raising and inter-enterprise borrowing are the best, especially when there are differences in tax rates between enterprises, loans from financial institutions are the second, and self-accumulation is the worst.

The reason is that there are many departments and institutions involved in internal fund-raising and inter-enterprise lending, which is easy to disperse the profits of enterprises.

6. Investment planning, the weight of tax burden plays a decisive role in investment decision-making.

Taxpayers, that is, investors, should make the best choice from the aspects of investment industry, investment mode and enterprise organization form for the purpose of maximizing the net income of investment when planning new investments.

(II) Policy Utilization Planning Law 1. Investment Location: Enterprises can choose to invest in different locations according to the provisions that the state has different preferential conditions in different regions and enjoy preferential conditions with low tax burden.

For example, the state stipulates that there are different preferential policies in the western region, coastal economic development zones and special economic zones.

Therefore, when investing, enterprises can choose low-tax areas and get tax incentives.

2. Investment industry: The tax law stipulates that the enterprise income tax shall be levied at a reduced rate of 15% during the period of 200 1 year to ~20 10/0; In the newly established infrastructure industry in the west, those whose main income accounts for more than 70% of the total income can enjoy the preferential treatment of "two exemptions and three reductions".

Enterprises can choose different industries according to their own strength, carry out tax planning and realize reasonable tax avoidance.

3. Personnel composition: There are some preferential policies for the unemployed and laid-off workers in the current tax law, which can be reasonably applied by enterprises according to the situation.

4. Preferential treatment for tax reduction and exemption: The state gives preferential treatment for tax reduction and exemption to many industries, and enterprises can make full use of this policy to make tax planning and achieve the purpose of reasonable tax avoidance.

5. Set up accounting subjects accurately and make full use of accounting policies.

If the enterprise makes tax planning for the damage that is true, and the enterprise goes through the approval procedures in time for the part within the limit, and turns the assets into bad debts for pre-tax deduction, the enterprise can reduce the unnecessary tax burden.

In addition, conference fees and entertainment fees, advertising fees and publicity fees, etc., can be deducted before income tax if the enterprise makes tax planning and strives to pay within the limits stipulated in the tax law, thus increasing the cost and achieving the purpose of tax saving.

(III) Asset Restructuring Planning Law 1. Reasonable tax avoidance by enterprise separation: The enterprise income tax is used to separate enterprises according to the policies of different taxable income and different tax rates, so as to realize reasonable tax avoidance.

For example, the annual taxable income of an enterprise is 1 1 ten thousand yuan, the enterprise income tax rate is 33%, and the income tax payable is 36,300 yuan.

At this time, if the enterprise is divided into two enterprises, the taxable income of the separated enterprise is 30 thousand yuan, and the payable enterprise income tax is 5400 yuan; The taxable income of the original enterprise is 80,000 yuan, the payable enterprise income tax is 2 1600 yuan, and the tax paid by the two enterprises is 27,000 yuan.

After separation, compared with before separation, the income tax saved by the enterprise is 9300 yuan (36300-27000 yuan).

2. Reasonable tax avoidance through business combination: If the annual taxable income of enterprise A is1000000 yuan, the accumulated loss of enterprise B is 9 1 00000 yuan, and the income tax paid by enterprises A and B before the merger is 330000 yuan and 0000 yuan respectively.

Now enterprise A merges with enterprise B, according to the tax law of our country, the accumulated loss-making enterprises that profit-making enterprises merge with loss-making enterprises can use the accumulated loss of loss-making enterprises to offset the profits of profit-making enterprises. After the merger, the taxable income of enterprises A and B is 90,000 yuan, the taxable income rate is 27%, and the taxable income is 24,300 yuan, which is 305,700 yuan less than before the merger.

It can be seen that choosing an appropriate enterprise merger can greatly reduce the tax burden of enterprises, bring great profits to enterprises and achieve the purpose of reasonable tax avoidance.

Enterprise income tax planning is not only a work that taxpayers strive to practice, but also actively explored by tax authorities.

Doing this work well will not only help taxpayers to reduce their tax burden, but also help the country to improve its policies and regulations.

Therefore, the planning of enterprise income tax will continue to deepen, enrich and progress.

The preferential policy of "two exemptions and three reductions" and the income tax planning of foreign-funded enterprises The Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises stipulates that for productive foreign-invested enterprises with an operating period of more than 10 years, the enterprise income tax will be exempted in the first and second years from the first profit-making year, and the enterprise income tax will be halved in the third to fifth years (this policy is often referred to as "two exemptions and three reductions").

Correctly understanding this policy is the key to the income tax planning of productive foreign-invested enterprises.