As we all know, reasonable tax saving and tax avoidance can save a lot of unnecessary expenses for enterprises. As corporate financial personnel, it is important to understand the methods of reasonable tax saving and tax avoidance for enterprises, so that they can reduce unnecessary expenses for enterprises. , effectively increase the economic benefits of enterprises. This article will tell you some tips for reasonable tax avoidance. I hope it can help you. Saving taxes is actually very simple, as long as you follow the tax regulations and make arrangements. 1. Do you have to pay taxes on advance payments? I have heard too many stories about advance payments being required to be taxed by the tax authorities. Article 33 of the Implementing Rules of the Value-Added Tax Regulations stipulates that tax liability will only arise for advance receipts when the goods are shipped. Caishui [2003] No. 16 also emphasized again: Except for the sale of real estate, other service businesses do not need to pay business tax first on advance accounts, and business tax will be paid when the income is recognized. Some companies pay taxes in advance because the other party requires an invoice. In fact, after receiving the advance payment, you only need to issue an advance payment voucher to the other party. Advance receipt vouchers are not invoices, so the tax authorities do not supervise the production of advance receipt vouchers. 2. The applicable tax rate depends on the input. The second provision of value-added tax: the 13% tax rate applies to book sales. As long as the company is a general taxpayer, the tax rate for selling books is 13%. However, there is a company that also sells books and is also a general taxpayer. The tax officials require the company to pay tax at 17%. What basis does the tax authority have? The tax officer explained: The company's input invoice for printed books is 17%. If the company applies a 13% tax rate, then it means paying 13% and deducting 17%? Then how to balance the tax? The applicable tax rate is only with It is related to the product, not to the input. You must think twice about the tax officer's explanation, otherwise you will be confused and you will also be confused when paying taxes. 3. Give double salary without subsidies. The characteristic of China’s welfare system is that it is humane. During every festival, a so-called holiday fee is paid. According to the provisions of the personal income tax policy, the holiday fee needs to be incorporated into the salary of the current month to pay personal income tax. The tax policy stipulates that the year-end double salary can be used separately as one month's salary to calculate personal income tax, because it does not need to be combined with the current month's salary to pay personal income tax. Therefore, the tax rate can be lowered and the personal income tax burden of employees can be reduced. They all pay some money, and they pay more tax on holiday expenses, but pay less tax on double salary. Therefore, in order to pay less tax, we should change the practice of giving out some holiday money during the holidays to double salary at the end of the year. Don't be stubborn and think that double salary is a thing of foreign-funded enterprises. Your own company still insists on paying tax-saving fees, which will be thankless. Tax-saving is actually very simple, as long as you follow the tax regulations and arrange it.