Tax planning, also known as reasonable tax avoidance, is to allow companies to reduce tax payments as much as possible within the scope of legal provisions. It is an important part of the company's overall business plan. Even if it adapts to taxpayers The demand is also the inevitable result of enterprises' pursuit of interests in the market economy.

There are twelve common tax planning methods

One: Using the different identities of individual industrial and commercial households such as sole proprietorships, partnerships, small and micro enterprises to conduct tax planning;

Two: Use the selection of VAT taxpayer status, and choose general taxpayers or small-scale taxpayers according to the level of tax rates based on business conditions;

Three: Use the proportional tax rate planning method to make taxpayers suitable Lower tax rate;

Four: Take advantage of tax preferences in specific industries, specific regions, specific behaviors, and special periods to register the company in an investment park with preferential tax policies;

Five: Use the intangible assets amortization method, fixed asset depreciation method, inventory valuation method and indirect expense allocation method for planning;

Six: Use the mixed sales tax selection for planning;

Seven: Use the pre-tax deduction standard for tax planning. For example, public welfare donation expenditures include entertainment expenses, advertising business promotion expenses, labor union funds, etc., control the scale and proportion of expenditures, and achieve the purpose of tax saving;

Eight: Use the organizational form of the enterprise to carry out tax planning, such as the choice of income tax for branch companies, and choose whether to establish a branch or a subsidiary based on the company's operating conditions;

Nine: Use additional deductions for expenses Carry out tax planning, such as an additional 75% deduction for research and development expenses, and an additional 100% deduction for wages paid to accommodate disabled people; Point deduction limits, tax rate critical points, etc.;

Eleven: 1. Tax planning through deferred tax payment, such as the timing of income recognition;

12. Planning using tax preferences, For example, the tax rate for high-tech enterprises is 15%, the agriculture, forestry, wood and fishery industries are tax-free, the state's key infrastructure investment is exempted for two years and halved for three years, and 10% of the investment in special equipment such as environmental protection, energy saving, water saving, and safety production is exempted from the amount that the enterprise should apply for that year. Tax credits, government incentives, etc.;