For example, the entertainment expenses incurred in that year were 6,543.8+0,000 yuan and the income was 20 million yuan, so: 654.38+0,6 = 602,000 * 5 ‰ = 6,543.38+0,000 yuan, then you are only allowed to deduct 6,543.8+0,000 yuan and 6,543.8+0,000-before tax. In other words, in any case, it is necessary to increase the business entertainment expenses of that year. Under the condition that these two standards are equal, the enterprise's income will be maximized.
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First, the method of tax planning:
1. China implements preferential tax policies for foreign-invested enterprises, so the transition from domestic-funded enterprises to Sino-foreign joint ventures and cooperative enterprises is a good way to enjoy more tax reduction, exemption or deferred tax payment.
Generally speaking, there are several settlement methods for product sales, such as one-time payment and installment payment. Enterprises can stop and delay the confirmation of expenditure according to their own reality. Since taxation stops after expenditure is recorded, it can help enterprises to postpone the practice of taxation.
3. Financing tax avoidance is mainly to help enterprises obtain maximum profits and increase taxes through certain financing methods. Generally speaking, there are two financing tax avoidance schemes. The first is the financing channel (financial funds; Credit funds of financial institutions; Storage self-accumulation; Inter-store lending; Raise funds outside the store; Issuing bonds and stocks; Business reputation, lease, etc. ); The second is to repay the principal and interest.
4. Some preferential policies announced by the state, such as small and micro enterprises and high-tech enterprises. Enterprises can stop adjusting according to their own conditions to adapt to the new preferential policies.
5. Transfer pricing method is one of the basic methods for enterprises to avoid tax. It refers to the way that related enterprises unilaterally stop product pricing in order to share profits or transfer profits in the process of product exchange and transaction in economic activities, not according to fair market prices, but according to the same interests among enterprises. The transfer price of products using this pricing method can be higher or lower than the fair market price, so as to achieve the purpose of less taxation or no taxation.
Two, the differences between tax law and accounting system mainly include:
1. Business entertainment expenses related to production and operation in the daily operation of an enterprise can be truthfully included in the corresponding costs according to accounting regulations, and deducted according to a certain proportion according to tax laws, and the difference formed will be adjusted when filing enterprise income tax. 2. The business entertainment expenses incurred by the enterprise during the preparation period are included in the start-up expenses. The accounting system stipulates that the profit and loss of the production and operation month should be included in the profit and loss of the production and operation month at one time. The tax law stipulates that it will be deducted by stages within a period of not less than 5 years from the month following the start of production and operation (including trial production and trial operation), thus forming a time difference to make tax adjustments when filing enterprise income tax.
3. The tax basis for business entertainment expenses is different from the tax law. The allowable deduction base in accounting is the income obtained by taxpayers engaged in production and business activities (including main business income and other business income, which is regarded as sales income).