Corporate income tax is a kind of tax that enterprises need to pay, which is mandatory by the state.

No matter what enterprises need to pay corporate income tax, this kind of corporate income tax is also a kind of pressure for enterprises. If companies want to reduce the pressure, they can reduce the pressure on the company through tax saving, so companies can choose the right method to realize tax saving of corporate income tax. So what are the tax saving methods of corporate income tax?

First, the method of corporate income tax saving

1. Set up a sole proprietorship enterprise to save taxes reasonably.

The so-called sole proprietorship enterprise is an individual's contribution, and this enterprise can avoid taxes reasonably. Therefore, if an enterprise wants to save taxes reasonably, it can set up a sole proprietorship enterprise in the name of an individual, and then transfer the industries with higher tax rates among the enterprises to the sole proprietorship enterprise, so as to reduce the overall tax rate of the enterprise and maximize the interests of the enterprise.

The comprehensive tax burden of sole proprietorship enterprises established in tax depressions can be reduced to: 0.5%-3. 16%.

Subcontract the profit part of the enterprise through business subcontracting. So as to achieve the purpose of reasonable tax saving.

2. Enter a special industry to save taxes.

The relevant laws of the state belong to special industries among preschool education institutions, welfare institutions and nursing homes, and this special industry can be exempted from business tax. Therefore, enterprise income tax can choose to enter a special industry when saving taxes, because this tax saving method is protected by national laws, and enterprises can also use this method if they want to save taxes reasonably.

Second, the main contents of corporate tax planning

1. Transfer planning

In order to reduce the tax burden, taxpayers pass the tax burden on to others through price adjustment.

2. Tax planning

On the premise of violating the legislative spirit, taxpayers make full use of a series of preferential policies such as the threshold, tax reduction and exemption inherent in the tax law, and achieve the purpose of paying less or even paying taxes through ingenious arrangements for financing, investment and operation.

3. Tax avoidance planning

Taxpayers use non-illegal means (that is, means that seem to conform to the provisions of the tax law but violate the legislative spirit in essence) to make use of loopholes and gaps in the tax law to obtain tax benefits. Tax planning is both illegal and legal, and there is an essential difference between tax evasion and tax evasion without taxpayers respecting the law. The state can only take anti-tax avoidance measures to control it (that is, improve the tax law, fill the gaps and plug the loopholes).