First, can enterprises carry out management activities aimed at reducing tax burden?

Whether the "idea" of enterprises to reduce tax burden is guilty. What is the theoretical basis of innocence?

Is a good relationship between tax enterprises the only way to reduce tax burden? Is there any other way?

Reducing the tax burden of enterprises is an inherent demand for the healthy operation of the socialist market economy. Why?

Second, how to reduce and control the tax burden of enterprises

The goal of reducing corporate tax burden is "accurate tax payment"

Why do you say that any enterprise has both underpaid taxes and overpaid taxes at any time?

To reduce tax burden, we should practice six internal skills; How to establish the identification and confirmation steps of tax-related obligations

How to establish a tax-related burden analysis and detection system; How to establish the expression and delivery way of tax-related demands

Iii. Introduction to the achievements and application of tax-related legalization in China.

Construction and application of laws and regulations binding tax-related power by the state

Factors restricting taxpayers' use of rights (inertia of traditional culture)

"Good causes lead to bad consequences" and "Procedural" (modern civilization has not yet been established)

Fourth, the starting point of corporate tax burden control

Overview of tax-related legal risks of enterprises

To reduce the tax burden, we must know the legal bottom line; Identification of Crime of Tax Evasion and Non-crime

V. Tax-related consultation and case analysis of enterprises

Concept, objective, content and value of tax-related consultation in enterprises

Analyze 40 cases:

A. Can a real estate company pay business tax on the difference between selling houses and land use rights?

B. Is there a basis for laws and regulations on the transfer of input tax for obtaining false VAT invoices in good faith?

C. Do the branches of enterprises in different places have to pay value-added tax and enterprise income tax locally?

D, the premise of the establishment of foreign tax-free branches

E. Can expired drugs and foods not be transferred out of the input tax?

F. Is the personal income tax withholding fee the labor fee given by the state to the company's financial personnel or the compensation given to the company?

G. Does the reinvestment tax rebate for foreign-invested enterprises belong to enterprises?

H. Do I need to pay VAT or business tax on the sales of game consumption cards?

I. What is the reasonable business tax rate for profit-making medical institutions?

J, should the number of taxable wages include zero employment?

Six, enterprise tax planning and case analysis

Planning is for tax avoidance. But not for not paying or underpaying taxes. But to avoid overpaying early taxes.

The difference and connection between planning and consulting

Steps to implement planning

Analysis of Planning 10 Case

A. How to reduce the value-added tax for transportation, installation and training attached to sales?

B, branches in different places "two sets of accounts" consolidated income, reduce enterprise income tax.

C, the choice of "ordinary" and "small-scale" taxpayers, reduce the value-added tax.

D, how to decompose the personal income of senior managers to reduce the tax burden

Practical application of tax planning in modern enterprises

(A) tax planning in the process of raising funds is a prerequisite for enterprises to carry out business activities. Enterprises can raise the required funds from various channels in different ways, which requires financing decisions. Tax planning in financing decision-making is helpful for enterprises to reduce capital cost, optimize capital structure and increase owners' income.

Generally speaking, there are two forms for enterprises to raise external funds: issuing stocks and bonds. From different angles, these two forms have their own advantages and disadvantages. As far as corporate tax planning is concerned, issuing bonds is more advantageous than issuing stocks. This is because the handling fees and interest expenses incurred in issuing bonds can be included in the construction in progress or financial expenses of enterprises in accordance with the provisions of the financial system.

As a tax credit, financial expenses can be charged before tax, and enterprises can pay less income tax. However, the dividend paid to shareholders by issuing stocks is paid by after-tax profits, which is more than the income tax of issuing bonds. Therefore, under the premise of not violating the national economic policy, enterprises can not only raise funds but also save taxes and increase capital through tax planning. Of course, it should be noted that in the tax planning of financing decision-making, sometimes the reduction of tax burden does not necessarily mean the increase of owner's income. Therefore, we should not only pay attention to the income tax in fund-raising, but must take whether the enterprise can obtain the maximum income after tax as the standard for selecting the fund-raising scheme.

(B) tax planning in the process of investment

The degree of tax burden will have a great impact on the investment decision of enterprises. Tax planning in investment decision-making mainly considers the investment direction, investment location, investment form and the choice of investment partners, and makes an optimal choice.

For example, from the perspective of investment methods, enterprise investment can be divided into direct investment and indirect investment. Indirect investment refers to the investment in financial assets such as stocks or bonds. According to the tax law, the interest income from purchasing treasury bonds is exempt from enterprise income tax, the income from purchasing corporate bonds is subject to income tax, and the dividend from purchasing stocks is after-tax income, but the risk is greater. This requires companies to weigh. Direct investment involves more tax issues, and it needs to face various turnover taxes, income taxes, property taxes and behavior taxes. When enterprises choose direct investment, they should also compare the investment methods of monetary funds and non-monetary funds.

When an enterprise invests in fixed assets and intangible assets abroad, it must evaluate the assets, and the invested enterprise can determine the taxable cost of the assets according to the value confirmed by the evaluation. If the assessed assets increase reasonably, the investor shall confirm the income from the transfer of non-monetary assets and include it in the taxable income. If the transfer income is large and it is really difficult to pay taxes, it can be amortized into the taxable income of each period within five years with the approval of the tax authorities. The investee can list more depreciation expenses of fixed assets and amortization expenses of intangible assets to reduce taxable profits in the current period. If the asset impairment is assessed, the investor can recognize it as the loss of non-monetary asset transfer, thus reducing the taxable income.

(C) tax planning in the course of operation

Enterprise financial policy refers to carrying out internal accounting activities in accordance with a series of provisions such as cost accounting methods, calculation procedures, cost allocation and profit distribution allowed by state regulations. Through effective tax planning, the cost, expenses and profits can reach the best value and the tax burden can be reduced. It should be noted that once an enterprise's financial policy is determined, it should not be changed at will, so it should be forward-looking in choosing financial policy.

1. Selection of inventory valuation method and tax planning

Different inventory valuation methods will lead to different operating costs of enterprises, thus affecting taxable profits and income tax. According to the current tax law, inventory valuation can adopt different methods such as FIFO, LIFO, weighted average and moving average. Different inventory valuation methods have different effects on enterprise tax payment, and the best method should be based on the specific situation. When prices continue to rise, we should choose the LIFO method to price the inventory, which meets the requirements of the principle of conservatism and can reduce the inventory cost at the end of the period and increase the cost of goods sold, thus reducing the burden of enterprise income tax and increasing the after-tax profit. When prices continue to fall, we should choose the first-in first-out method to calculate the price, which can make the inventory value at the end of the period lower and the cost of goods sold increase, thus reducing the taxable income and achieving the purpose of "tax saving"; In the case of fluctuating prices, it is advisable to choose the weighted average method or the moving average method, which can avoid the fluctuation of taxable income in each period caused by the change of profits in each period and increase the difficulty of arranging funds for enterprises.

2. The choice of depreciation method and tax planning

Because depreciation should be included in the product cost or period expense, it is directly related to the current cost, expense, profit and income tax payable of the enterprise. Therefore, it is particularly important to choose depreciation methods and calculate depreciation. The depreciation methods of fixed assets include average life method, workload method, sum of years method and double declining balance method, and different depreciation methods have different effects on taxpayers. If you choose accelerated depreciation methods such as double declining balance method or sum of years method, you can extract more depreciation in the early stage of asset use, which will make enterprises pay less income tax and play the role of delaying tax payment and implicit tax reduction. For enterprises, delaying tax payment is undoubtedly an interest-free loan from the state, which reduces the capital cost of enterprises.

When calculating depreciation, the following factors are mainly considered: original value of fixed assets, net residual value of fixed assets and depreciation period of fixed assets. Because the new accounting system and tax law do not specify the estimated service life and estimated net salvage value of fixed assets, enterprises can choose the depreciation life of fixed assets that is beneficial to enterprises according to their own specific conditions, so as to achieve tax saving and other financial management purposes of enterprises. For enterprises that are in the normal production and operation period and do not enjoy preferential tax treatment, shortening the depreciation period of fixed assets can often accelerate the recovery of the cost of fixed assets, and make the cost of enterprises move forward in the later period, thus obtaining the benefits of deferred tax payment.

3. Selection of expenses and tax planning

As for expenses, the guiding ideology of tax planning is to allocate the current expenses as much as possible within the scope permitted by the tax law, predict the possible losses, and reduce the income tax payable and the legal deferred tax payment time to obtain tax benefits. The usual practice is:

1) The incurred expenses shall be written off and recorded in time, such as bad debts, inventory losses and reasonable parts of damage, which should be listed as expenses as early as possible.

2) Expenses and losses that can reasonably be predicted shall be recorded in an account in a timely manner by withholding. For example, business entertainment expenses, public welfare relief donations, etc., the allowable expenses shall be accurately grasped, and the part within the limit shall be fully charged.

3) Shorten the amortization period of costs and expenses as much as possible, so as to increase the expenses in previous years, defer the tax payment time and achieve the purpose of tax saving.